The Real Estate Research Corporation (RERC) regularly surveys a sample of
institutional investors and managers in order to gain insight into the required returns
and risk adjustments used by industry professionals when making real estate
acquisitions. Most of the properties that RERC examines are large, relatively new,
located in major metropolitan areas and fully or substantially leased. These
classifications of properties are commonly referred to as:
A. investment grade properties
B. speculative grade properties
C. net-lease properties
D. industrial properties
Suppose that an appraiser has come to the following conclusions in evaluating the
subject property. Due to the dramatic shift in the perceived safety of the neighborhood,
values of any residential properties in the area of the subject property have fallen by
$10,000, on average. Due to the subject property’s age, physical deterioration to the
building accounts for an estimate of $50,000 in lost value. An evaluation of the floor
plan reveals that it is quite obsolete relative to current homebuyer preferences. This has
a detrimental effect on the value of the property that is estimated to be approximately
$15,000. Based on your understanding of adjustments related to accrued depreciation,
which of the following pertains to the adjustment for external obsolescence?
A. $10,000
B. $15,000