Property Valuation

In the cost approach, 'accrued depreciation' encompasses which of the following?

AOnly physical deterioration
BPhysical deterioration, functional obsolescence, and external obsolescence✓ Correct
COnly functional and external obsolescence
DOnly depreciation claimed on federal income tax returns

Explanation

Accrued depreciation in the cost approach includes all forms of value loss: (1) physical deterioration (wear, tear, deferred maintenance), (2) functional obsolescence (outdated design/features), and (3) external/economic obsolescence (outside forces beyond the property).

Related North Carolina Property Valuation Questions

Practice More North Carolina Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free North Carolina Quiz →