Property Valuation

Accrued depreciation in a Vermont property appraisal includes all EXCEPT:

APhysical deterioration from age and weather
BFunctional obsolescence from outdated features
CFuture appreciation in value✓ Correct
DExternal obsolescence from economic factors

Explanation

Accrued depreciation is a loss in value from any cause as of the appraisal date. It includes physical deterioration, functional obsolescence, and external obsolescence.

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