Property Valuation

A Maine appraiser determines that a property has an effective age of 20 years and a total economic life of 60 years. The straight-line depreciation percentage is:

A20%
B33%✓ Correct
C40%
D25%

Explanation

Straight-line depreciation = Effective age ÷ Total economic life = 20 ÷ 60 = 0.333 = 33.

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