Property Valuation

What does 'depreciated cost' mean in the North Dakota cost approach to appraisal?

AThe original cost of the land minus real estate taxes
BThe cost to build the improvements new minus all forms of accrued depreciation✓ Correct
CThe income capitalized by the cap rate
DThe assessed value minus outstanding mortgage

Explanation

Depreciated cost in the cost approach = Cost new − Accrued depreciation (physical deterioration + functional obsolescence + external obsolescence). Adding land value gives the total value indication.

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