成本法计算器
使用成本法计算土地价值加建筑重置成本来评估房产价值。
Indicated Property Value
$483,333
Indicated Property Value vs Land Value
公式
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
计算示例
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.
- 01Accrued depreciation: $400,000 x (10 / 60) = $66,667
- 02Depreciated improvement value: $400,000 - $66,667 = $333,333
- 03Indicated property value: $150,000 + $333,333 = $483,333
常见问题
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Physical deterioration (wear and tear), functional obsolescence (outdated design), and external obsolescence (neighborhood decline or environmental factors).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.