Property Valuation

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

AEffective Gross Income − Operating Expenses (excluding debt service)✓ Correct
BPotential Gross Income − Mortgage Payments
CGross Rent − Property Taxes Only
DEffective Gross Income + Capital Expenditures

Explanation

NOI = Effective Gross Income − Operating Expenses. Operating expenses include property taxes, insurance, management fees, maintenance, and reserves—but NOT mortgage payments (debt service), depreciation, or income taxes.

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