Real Estate Math

A Maine property's land is valued at $85,000 and the improvements at $265,000. Improvements are being depreciated using straight-line depreciation over 27.5 years. Annual depreciation on improvements is:

A$7,273
B$9,636✓ Correct
C$3,091
D$4,909

Explanation

Annual depreciation = Improvement value ÷ Useful life = $265,000 ÷ 27.5 = $9,636.36. Note: Land is not depreciated.

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