Property Valuation

A Massachusetts appraiser using the cost approach values a building at $320,000 (replacement cost new). The total accrued depreciation is $80,000. The land is valued at $95,000. The total property value indicated by the cost approach is:

A$240,000
B$335,000✓ Correct
C$415,000
D$495,000

Explanation

Cost approach value = (Replacement cost − Depreciation) + Land = ($320,000 − $80,000) + $95,000 = $240,000 + $95,000 = $335,000.

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