Final answer:
The income approach and the cost approach take accruals for depreciation into account in property appraisal.
Step-by-step explanation:
The appraisal approaches that take accruals for depreciation into account are the income approach and the cost approach.
The income approach considers the anticipated income generated by the property and adjusts it for expenses, including depreciation, to estimate its value. This approach is commonly used for income-producing properties such as rental properties or commercial buildings.
The cost approach calculates the value of a property based on the cost to replace it, taking into account accrued depreciation. It considers the current cost of construction and subtracts depreciation to determine the property's worth.