Property Valuation

Depreciation in appraisal refers to:

AAn IRS tax deduction for income property owners
BAny loss in value from any cause compared to the cost new✓ Correct
CThe amortization of the purchase price over the building's useful life
DThe decline in assessed value over time

Explanation

In appraisal, depreciation is any loss in value from any cause (physical deterioration, functional obsolescence, or external obsolescence) compared to what it would cost to replace or reproduce the improvement as new.

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