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Real estate glossaryNational exam concept

Depreciation

In appraisal, depreciation is loss in value from any cause.

Exam area: Valuation and Market Analysis

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What does “depreciation” mean in real estate?

In appraisal, depreciation is loss in value from any cause. It is commonly classified as physical deterioration, functional obsolescence, or external obsolescence.

How is “depreciation” different from the closest wrong answer?

Appraisal depreciation measures value loss. Accounting or tax depreciation allocates cost under financial or tax rules and is not the same calculation.

What is the Georgia-specific rule?

The national valuation rule applies in Georgia. Location-based loss from a nearby nuisance is external obsolescence, even though the building itself may be well maintained.

Worked exam example

Scenario

A house loses value because a noisy industrial facility opens next door. The cause is outside the property and is external obsolescence.

What is the most common exam trap?

Trap correction

Age is not automatically depreciation. A well-maintained older improvement may have limited physical deterioration, while a newer design can have functional obsolescence.

Original exam check

Apply the definition

A well-kept 1990s house loses value after a busy truck depot opens across the street. Which type of depreciation is this?

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Continue with Valuation and Market Analysis complete lesson. It places this term inside the full rule, worked examples, exam traps, and mixed practice required for mastery.