Valuation & Appraisal

    Depreciation (Appraisal)

    In appraisal, a loss in value from physical deterioration, functional obsolescence, or external obsolescence.

    In appraisal, depreciation is any loss in value of the improvements from three causes. Physical deterioration is wear and tear. Functional obsolescence is outdated design or features. External obsolescence is a loss caused by forces outside the property, such as a nearby highway or landfill.

    External obsolescence is generally incurable because the owner cannot control the outside cause. This appraisal meaning is different from the tax or accounting sense of depreciation.

    On the exam

    Three forms: physical deterioration, functional obsolescence, and external obsolescence. External obsolescence is generally incurable.

    Exam trap

    Only the improvements depreciate, not the land. External obsolescence is the form the owner usually cannot cure.

    Tested in

    Appraisal (8% of the exam)

    Practice this section →

    From definition to recall

    See this term inside a real exam question.

    Pass Florida gives you Florida-specific practice, diagnostics across the 19 exam areas, Trap Library, Math Coach, offline access, and one $39.99 purchase. No subscription. No copied exam questions.

    Try 5 free questions

    This definition is Florida real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.