Property Valuation

When an appraiser uses the cost approach, what is added to the site value to determine the property's total value?

AThe property's net operating income
BThe depreciated replacement cost of the improvements✓ Correct
CThe assessed value of the building
DThe original construction cost with inflation adjustment

Explanation

In the cost approach: Value = Site (land) Value + Depreciated Cost of Improvements. The appraiser estimates the replacement cost new of the improvements, then deducts all forms of accrued depreciation, and adds the result to land value.

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