Assume that you are the accountant for a Computer Consultant. Prior to this year, the Computer Consultant operated out of a leased office. However, the company purchased its own office building this year. The building is in an area where real estate values have been increasing an average of 6 percent per year. The owner of the Computer Consultants has asked' "why do we need to record depreciation on the building if real estate values are appreciating?" Write a brief response to the owner's explains.