Property Valuation

What is 'entrepreneurial profit' in the cost approach to appraisal?

AThe profit a real estate agent earns on a sale
BThe amount above cost that a developer expects as a return for their effort, expertise, and risk✓ Correct
CThe difference between list price and sale price
DThe tax savings from depreciation deductions

Explanation

Entrepreneurial profit (incentive) represents the amount above total development costs that motivates a developer to undertake a project, reflecting the risk, expertise, and coordination required.

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