Property Valuation

What is 'depreciation' in real estate appraisal and what are its three types?

ATax deduction for property improvements; straight-line, accelerated, bonus
BLoss in value from any cause; physical deterioration, functional obsolescence, external obsolescence✓ Correct
CThe reduction of loan principal; amortized, accelerated, deferred
DLoss of rental income; vacancy, credit loss, collection loss

Explanation

In appraisal, depreciation is any loss in value from any cause. The three types are: physical deterioration (wear and tear), functional obsolescence (outdated features), and external (economic) obsolescence (outside forces).

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