Real Estate Math

A New Mexico appraiser values a property using the cost approach: land value $80,000, building replacement cost $290,000, accrued depreciation $58,000. What is the indicated value?

A$290,000
B$312,000✓ Correct
C$232,000
D$370,000

Explanation

Value = Land + (Replacement Cost - Depreciation) = $80,000 + ($290,000 - $58,000) = $80,000 + $232,000 = $312,000.

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