Property Valuation

Accrued depreciation in a Wisconsin appraisal refers to:

ADepreciation scheduled for the future
BThe total loss in value from all causes as of the date of the appraisal✓ Correct
CAnnual straight-line depreciation for tax purposes
DDepreciation only from physical deterioration

Explanation

Accrued depreciation is the total loss in value from all causes (physical deterioration, functional obsolescence, external obsolescence) that has occurred from the date of construction to the effective date of the appraisal.

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