Property Valuation

In Hawaii, when calculating the income approach for a hotel, the appraiser typically uses which income measure?

AA. Gross rent multiplier from residential comparables
BB. Net income before depreciation and debt service (NOI) or income after all operating expenses✓ Correct
CC. Gross revenue without any expense deductions
DD. The hotel's book value from accounting records

Explanation

For hotels and hospitality properties, the income approach uses net income (NOI or net income before debt service and depreciation) and applies appropriate hospitality capitalization rates.

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