Property Valuation

Accrued depreciation in the cost approach to appraisal is the sum of:

AAnnual mortgage interest payments
BPhysical deterioration, functional obsolescence, and external obsolescence✓ Correct
CIncome lost due to vacancies
DCost of deferred maintenance only

Explanation

Accrued depreciation in the cost approach represents all loss in value from all sources: physical deterioration (wear and tear), functional obsolescence (outdated features), and external obsolescence (outside influences).

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