Physical & Functional Depreciation

Residential Estimator has the following methods for computing the building's overall physical and functional depreciation:

Using Marshall & Swift Tables

Combined Physical & Functional Depreciation

Separate Physical & Functional Depreciation

Age/Life (Straight Line)

None (No Overall Depreciation )

Each of these methods is described below.  The building's physical and functional depreciation is applied to all components in Construction Systems that are included in Replacement Cost New, except those components that you depreciate individually.

Using Marshall & Swift Tables

With this option, Residential Estimator calculates the combined physical and functional depreciation percentage using the tables in the Residential Cost Handbook and Residential Cost Explorer.  This calculation is based on the Occupancy, Construction Class, Quality, Effective Age and Typical Life.  This calculation does not include either abnormal or excessive functional depreciation, or any external obsolescence, which you must add separately.

Combined Physical & Functional Depreciation

This is the combined percentage for normal physical and functional depreciation to be subtracted from the replacement cost new when computing the depreciated cost.  This prints in the report as a single line, “Physical and Functional Depreciation.”  

Example: If you enter 12.5% for combined physical and functional depreciation, the report includes the following:

                           Units       Cost        Total

Replacement Cost New      20,000      68.53    1,370,600

Less Depreciation

 Physical & Functional     12.5%                 171,325

Depreciated Cost          20,000      59.96    1,199,275

Separate Physical & Functional Depreciation

These fields set separate values for physical and functional depreciation, which are printed as separate lines in the report.

Example: If you enter 12% for physical depreciation and 7.5% for functional depreciation, the report includes the following:

                           Units       Cost        Total

Replacement Cost New      20,000      68.53    1,370,600

Less Depreciation

 Physical                  12.0%                 164,472

 Functional                 7.5%                 102,795

Depreciated Cost          20,000      55.17    1,103,333

Note:  If you set separate Physical and Functional Depreciation percentages, the physical percentage is applied These fields set separate values for physical and functional depreciation, which are printed as separate lines in the report.

Age/Life (Straight Line)

Select this method to set the combined Physical and Functional Depreciation Percentage using Age/Life of Straight Line depreciation.  With this method, the percentage is calculated as the Effective Age divided by the Typical Life.

Example:  If the Effective Age is 15 years and the Typical Life 60 years, the calculated depreciation percentage is 25%.

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None (No Depreciation)

Select this method to set no combined Physical and Functional Depreciation Percentage for the overall building.  You can still depreciate individual components if you select this method.

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