TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

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. In measuring accrued depreciation, the appraiser is interested in identifying and measuring the loss in utility experienced by the subject structure in its present condition, as compared to the utility it would have as a new improvement representing the highest and best use of the site. The expression "accrued depreciation" is by far the most frequently used of these two terms. The concept represented by it is sometimes closely related to "depreciation" and this is why "accrued depreciation" is also said to be function of physical deterioration, functional obsolescence and economic obsolescence.  1, fiche 1, Anglais, - accrued%20depreciation

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Différence entre le coût de remplacement neuf et la valeur actuelle. C'est la dévalorisation déjà (subie). La dépréciation accumulée se rapproche souvent de la notion représentée par le terme "dépréciation" employé seul.  1, fiche 1, Français, - d%C3%A9pr%C3%A9ciation%20accumul%C3%A9e

Fiche 1,  Justifications,  Espagnol