Property ValuationIntermediateCalifornia Exam

In the income approach to valuation, Net Operating Income (NOI) is calculated as:

AGross Scheduled Income minus Vacancy and Credit Losses only
BEffective Gross Income minus Operating Expenses (excluding debt service)Correct
CGross Scheduled Income minus Mortgage Payments
DNet Income after income taxes and depreciation

Why Effective Gross Income minus Operating Expenses (excluding debt service) Is Correct

Answer B: Effective Gross Income minus Operating Expenses (excluding debt service)

NOI = Effective Gross Income − Operating Expenses. Operating expenses include taxes, insurance, maintenance, and management, but NOT mortgage payments or 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.

Key Property Valuation Terms in This Question

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