Real Estate Math

A North Dakota building is valued at $500,000 (excluding land). Using straight-line depreciation over 39 years (commercial), what is the annual depreciation allowance?

A$11,500
B$12,820.51✓ Correct
C$13,500
D$14,250

Explanation

Annual depreciation = $500,000 / 39 years = $12,820.51. Using the values given ($500,000), apply the appropriate formula.. The correct answer is $12,820.51.. This is a common calculation on the North Dakota real estate exam.

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