Property Valuation

In the cost approach, accrued depreciation includes which three types?

AMarket, income, and cost depreciation
BPhysical deterioration, functional obsolescence, and external obsolescence✓ Correct
CStructural, mechanical, and cosmetic depreciation
DShort-lived, long-lived, and total depreciation

Explanation

Accrued depreciation in the cost approach includes: (1) physical deterioration (wear and tear), (2) functional obsolescence (poor design or outdated features), and (3) external/economic obsolescence (outside influences).

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