Property Valuation

In Washington, the income approach considers all of the following operating expenses EXCEPT:

AProperty management fees
BProperty taxes
CMortgage debt service (principal and interest payments)✓ Correct
DInsurance premiums

Explanation

Operating expenses used in the income approach (to arrive at NOI) include management fees, taxes, insurance, maintenance, utilities, and reserves. Mortgage debt service is NOT an operating expense — it is a financing cost deducted below the NOI line.

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