Property Valuation

In South Dakota, which type of depreciation is generally considered incurable because the cost to fix it exceeds the resulting value increase?

ACurable physical deterioration (deferred maintenance)
BIncurable physical deterioration (long-lived items)✓ Correct
CCurable functional obsolescence
DCurable external obsolescence

Explanation

Incurable physical deterioration involves long-lived components (structural elements, foundations) where replacement cost exceeds the resulting increase in value. Curable items are those where repair adds more value than it costs.

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