Property Valuation

Depreciation in the cost approach is measured as:

AThe original construction cost minus land value
BThe loss in value from the replacement cost new due to any cause✓ Correct
CThe annual tax deduction allowed by the IRS
DThe difference between market value and assessed value

Explanation

In appraisal, depreciation is the loss in value from any cause (physical deterioration, functional obsolescence, external obsolescence) compared to replacement cost new.

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