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    Valuation Approaches

    Reproduction Cost

    The estimated cost to construct an exact replica of the subject improvements using the same materials, construction methods, workmanship, and design as of the effective date of the appraisal.

    Reproduction cost is used when the exact replication of the building is important — typically for historic properties, insurance valuations, or litigation. Because it replicates the original design precisely, it may include outdated features (such as excessive ceiling heights or non-standard room layouts) that would constitute functional obsolescence in a replacement cost scenario. The distinction between reproduction and replacement cost is critical for properly estimating depreciation in the cost approach.

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