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A **depth table** is a table used by real estate appraisers to show land values in percentages based on variations in the depth of the lot.

As an example, two parcels of land sit side by side. Both have the same amount of area. Parcel A is half as deep as Parcel B, but Parcel A has twice the street frontage. In determining the value of a property, the appraiser must take into consideration that the portion of a lot along the street is worth more than the portion of a lot along the back.

Using a depth table, the appraiser divides Parcel B into four parallel sections. If the lot is worth $100,000, the depth table shows:

- The section along the street is worth $40,000.
- The next section back is worth $30,000.
- The third section is worth $20,000.
- The fourth section, along the back, is worth $10,000.

Based on the depth table values, Parcel A would be worth considerably more money. Parcel A has twice the street frontage, and it has half the depth. It is unlikely that the numbers would correspond from one parcel to the other. But if they did:

- The section of Parcel A along the street would be worth $80,000.
- The next section back would be worth $60,000.
- Since Parcel A is half the depth of parcel B, there would be no third or fourth section.

In comparing the two, parcel A would be worth $40,000 more than parcel B.