Property Valuation

When using the income approach, which type of property income is used for the capitalization calculation?

APotential Gross Income (PGI)
BEffective Gross Income (EGI)
CNet Operating Income (NOI)✓ Correct
DCash flow before taxes

Explanation

The capitalization approach uses Net Operating Income (NOI) — which is gross income minus vacancy/credit loss minus operating expenses, but before debt service. Value = NOI ÷ Cap Rate.

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