Property Valuation

In South Carolina, which method of calculating depreciation uses a straight-line reduction over the building's economic life?

ADeclining balance method
BStraight-line (age-life) depreciation method✓ Correct
CMACRS depreciation method
DPaired sales analysis

Explanation

The straight-line (age-life) method calculates depreciation as a uniform percentage of value each year: Depreciation % = Effective Age ÷ Total Economic Life.

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