成本法计算器 — 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

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

    • 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.

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