English to Portuguese Bus/Financial Accounting

Utilization of the Cost Approach results in a concept referred to as Depreciated Replacement Cost New (“DRCN") where the term depreciated refers to a reduction of utility or value.
Reproduction Cost New is “the current cost of an identical new property." In other words, it is the estimated cost to construct, at current prices as of the Valuation Date, an exact duplicate, or replica of the asset being appraised, using the same materials, construction standards, design, layout and quality of workmanship, and embodying all the subject’s deficiencies, super-adequacies, and obsolescence.

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