Property Valuation

A Wisconsin appraiser using the cost approach estimates the value of a 25-year-old building using the 'age-life method' for depreciation. If the building has a 50-year economic life, effective age is 20 years, and replacement cost new is $500,000, the depreciated value is:

A$250,000
B$300,000✓ Correct
C$350,000
D$400,000

Explanation

Depreciation rate = Effective Age / Economic Life = 20/50 = 40%. Depreciation = $500,000 × 40% = $200,000. Depreciated value = $500,000 - $200,000 = $300,000.

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