One inherent benefit of the order presented is that by "bottom-lining" the curables, the methodology provides an estimate of value before deductions for curable deterioration and curable functional obsolescence.
Curable physical deterioration and curable functional obsolescence should be restricted to items that, at the time of appraisal, are to be corrected immediately.
SUPERADEQUACY: A FORM OF INCURABLE FUNCTIONAL OBSOLESCENCE
One item of accrued depreciation, superadequacy, a form of incurable functional obsolescence, has long been accepted as the first deduction from reproduction cost since it measures the difference between reproduction cost new and replacement cost new.
Otherwise, there might be double depreciation for incurable functional obsolescence on top of the superadequacy deduction.
Ordinary incurable functional obsolescence is that diminution in value that results from changes in style, personal preference, and even changes in technology.
Many of the short-life and all the long-life items have a total life that takes into consideration not only the incurable physical deterioration, but also ordinary incurable functional obsolescence.