Self Help Documentation

< All Topics
Print

Accrued Depreciation 

The amount of depreciation, from any and all sources, that is affecting the value of a property. It represents the difference between reproduction cost new or replacement cost new of the improvements and the present worth of those improvements, both measured as of the date of the appraisal.

Accrued depreciation is sometimes referred to as diminished utility.

Previous Accrued Depreciation
Next Actual Age
Table of Contents