Property Valuation

Accrued depreciation in the cost approach includes all of the following EXCEPT:

APhysical deterioration
BFunctional obsolescence
CExternal obsolescence
DLand value appreciation✓ Correct

Explanation

Accrued depreciation in the cost approach includes physical deterioration, functional obsolescence, and external obsolescence. Land does not depreciate; it appreciates or holds value independently.

Related Wisconsin Property Valuation Questions

Practice More Wisconsin Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Wisconsin Quiz →