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Real Estate Appraisal · Appraisal Licensing

Real Estate Appraisal Cost Approach and Depreciation

Replacement cost estimation and physical, functional, and external depreciation concepts used in the cost approach to value.

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What are the three main components in the cost approach to value formula?
Land value plus replacement cost of improvements minus depreciation
Define replacement cost in real estate appraisal.
The cost to construct a building of equivalent utility using current materials, methods, and standards.
What is reproduction cost?
The cost to construct an exact duplicate of the building using the same materials and methods originally used.
Which type of cost is more commonly used in the cost approach: replacement or reproduction?
Replacement cost, because it reflects current standards and is more economically realistic.
Define physical depreciation.
Loss in value due to deterioration or wear and tear of building materials and components.
What is deferred maintenance?
Physical deterioration that the property owner has not yet repaired, reducing building condition.
What is the difference between curable and incurable physical depreciation?
Curable depreciation is economically feasible to fix; incurable is too costly to justify repairing.
Define functional obsolescence.
Loss of value due to design deficiencies or outdated features that reduce property utility or desirability.
Give an example of curable functional obsolescence.
Outdated kitchen appliances or flooring that can be cost-effectively replaced.
Give an example of incurable functional obsolescence.
Inadequate ceiling height or poor floor plan layout that would be costly to correct.
Define external obsolescence or external depreciation.
Loss of value due to external conditions or factors outside the property boundaries.
Name three examples of external obsolescence.
Proximity to hazardous waste, street noise, and declining neighborhood values.
Why is external obsolescence always considered incurable?
Because the cause originates outside the property and cannot be fixed by the property owner alone.
What is the straight-line depreciation method?
A method assuming a building depreciates at a constant percentage of its original cost each year over economic life.
What is the age-life method of depreciation?
Depreciation equals (actual age divided by remaining useful life) times replacement cost.

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