Property Valuation

Net operating income (NOI) in real estate appraisal is income:

AAfter all taxes and mortgage payments
BAfter all operating expenses but before debt service (mortgage payments) and income taxes✓ Correct
CBefore all expenses
DAfter all expenses including capital improvements

Explanation

NOI = Effective Gross Income - Operating Expenses. It is calculated before mortgage payments (debt service) and income taxes.

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