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accumulated depreciation allowance for depreciation amortization APPLICANTS FOR HOLC Chart claims CM CM CM O CM CM Ok CM rH CM tO rH contract vender Corporation bonds cost of homes curve decline in value declining rate default on interest depression Detroit area distressed home owners employed applicants employment financing foreclosure full-time home costs Home Loan Act home prices home value homes bought homes purchased homesteads increase junior liens Land Contract Vendors large number lienholders Loan Corporation appraisals mean loss meet interest payments mortgage or land Ok CM Ok rH original cost owner of Class paid in full peak period present equities present value price level purchasing power rate of default re-employment relative residential price rH CM rH H rH Ok rH rH rH sample second mortgage Summarizing our observations unemployed unemployment value of homes vendors accepted reduction wage write-down