Real Estate Math

Depreciation in the cost approach on a 20-year-old building with a 50-year economic life using straight-line method is:

A20%
B40%✓ Correct
C50%
D60%

Explanation

Straight-line depreciation rate = Age ÷ Economic Life = 20 ÷ 50 = 40%. The cost approach deducts this percentage from the reproduction/replacement cost to estimate the depreciated cost of the improvements.

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