Property Valuation

The cost approach to value is most reliable when:

AThere are many comparable sales available
BThe property is new or nearly new and has little depreciation✓ Correct
CThe property generates significant rental income
DMarket conditions are declining rapidly

Explanation

The cost approach is most accurate for new construction or special-use properties where depreciation is minimal and comparable sales are scarce, because estimating depreciation on older structures introduces significant subjectivity.

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