Property Valuation

Depreciation in real estate appraisal (for the cost approach) is defined as:

AThe annual decline in assessed value
BAny loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescence✓ Correct
CThe mortgage interest deduction on income taxes
DThe reduction in selling price due to market conditions

Explanation

In the cost approach, depreciation is any loss in value from any cause affecting the improvement from its cost new. It includes: physical deterioration (wear and tear, deferred maintenance), functional obsolescence (outdated design), and external obsolescence (outside factors).

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