Property Valuation

Under the cost approach in Virginia, if a comparable newly built home costs $350,000 to build (not including land) and the subject property has 15% depreciation, the depreciated cost of improvements is:

A$280,000
B$297,500✓ Correct
C$315,000
D$332,500

Explanation

Depreciated cost = $350,000 × (1 − 0.15) = $350,000 × 0.

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