Real Estate Math

Using the cost approach, a Vermont building has a replacement cost of $320,000, land value of $80,000, and accrued depreciation of $48,000. What is the estimated value?

A$320,000
B$352,000✓ Correct
C$368,000
D$400,000

Explanation

Value = Land Value + (Replacement Cost - Depreciation) = $80,000 + ($320,000 - $48,000) = $80,000 + $272,000 = $352,000.

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