Accrued Depreciation

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January 1, 1 6 min read Definitions

Accrued Depreciation Accumulated Depreciation Depreciation Expense Real Estate Asset Management Financial Statements Property Valuation

Accrued depreciation, also known as accumulated depreciation, refers to the total amount of depreciation expense that has been recorded against a company's assets up to a specified point in time.

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January 1, 1 6 min read Definitions

Breakdown Method

Breakdown Method Appraisal Accrued Depreciation Physical Depreciation Functional Obsolescence Economic Obsolescence Reproduction Cost New Cost Approach

In real estate appraisal, the Breakdown Method is a comprehensive approach used to divide accrued depreciation into distinct categories: physical depreciation, functional obsolescence, and economic obsolescence. This method contrasts with the age-life method of depreciation.