Calcolatore Metodo del Costo

Calcola facilmente i risultati con il Calcolatore Metodo del Costo online gratuito.

USD
USD
years
years

Indicated Property Value

$483,333

Depreciated Improvement Value$333,333
Accrued Depreciation$66,667

Indicated Property Value vs Land Value

Formula

Cost Approach to Property Valuation

The cost approach estimates value by adding land value to the depreciated replacement cost of improvements.

Formula

Value = Land Value + (Replacement Cost - Accrued Depreciation)

Accrued Depreciation = Replacement Cost x (Effective Age / Useful Life)

When Used

  • New or special-purpose buildings with few comparable sales
  • Insurance valuation
  • Properties with unique features not captured by income or sales comparison
  • Esempio Risolto

    Land is valued at $150,000. The building would cost $400,000 to replace and has an effective age of 10 years out of a 60-year useful life.

    1. 01Accrued depreciation: $400,000 x (10 / 60) = $66,667
    2. 02Depreciated improvement value: $400,000 - $66,667 = $333,333
    3. 03Indicated property value: $150,000 + $333,333 = $483,333

    Domande Frequenti

    What is effective age versus actual age?

    Effective age reflects the condition and utility of the building, which may differ from its chronological age. A well-maintained 30-year-old building might have an effective age of 15 years.

    What types of depreciation are there?

    Physical deterioration (wear and tear), functional obsolescence (outdated design), and external obsolescence (neighborhood decline or environmental factors). This calculator uses a simplified straight-line method.

    When is the cost approach most reliable?

    The cost approach works best for newer properties, special-use buildings (churches, schools), and when comparable sales or income data are scarce.

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