Real Estate Math

In South Dakota, a building costs $600,000 new and has an economic life of 50 years. After 15 years, what is the depreciated value using straight-line depreciation (land not included)?

A$360,000
B$420,000✓ Correct
C$480,000
D$540,000

Explanation

Annual depreciation = $600,000 ÷ 50 = $12,000. After 15 years: $12,000 × 15 = $180,000.

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