Real Estate Math

A 20-year-old building cost $300,000 to construct and has a 50-year estimated economic life. Using straight-line depreciation, what is the total depreciation accrued?

A$90,000
B$120,000✓ Correct
C$180,000
D$60,000

Explanation

Annual depreciation = $300,000 ÷ 50 = $6,000/year. Total accrued depreciation = $6,000 × 20 years = $120,000.

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