Property ValuationIntermediateAlabama Exam

Net operating income minus debt service equals:

AGross operating income
BBefore-tax cash flowCorrect
CNet spendable income after taxes
DEffective gross income

Why Before-tax cash flow Is Correct

Answer B: Before-tax cash flow

Before-tax cash flow = NOI − Debt Service (mortgage principal and interest payments). It represents the cash available to the investor before income taxes.

Exam Tip: Property Valuation

Valuation questions focus on the three approaches to value: sales comparison, cost, and income. Know which approach is best for which property type. The income approach uses cap rate and NOI — memorize these formulas.

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