Property Valuation

An appraiser using the income approach to value a commercial property calculates net operating income (NOI) by:

ASubtracting mortgage payments and depreciation from gross income
BSubtracting operating expenses (excluding debt service) from effective gross income✓ Correct
CSubtracting vacancy only from potential gross income
DAdding depreciation back to gross income

Explanation

Net Operating Income (NOI) = Effective Gross Income minus Operating Expenses (excluding mortgage payments/debt service). NOI is then divided by the capitalization rate to estimate property value. Debt service is excluded because NOI reflects the property's income-producing ability independent of financing.

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