Real Estate Math

A Washington property's replacement cost is $380,000. It has a total economic life of 40 years and an actual age of 8 years. Using straight-line depreciation, what is the depreciated value?

A$304,000✓ Correct
B$305,200
C$303,600
D$310,000

Explanation

Annual depreciation rate = 1 ÷ 40 years = 2.5%/year. Total depreciation = 8 years × 2.5% = 20%. Depreciated value = $380,000 × (1 − 0.20) = $380,000 × 0.80 = $304,000.

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