California Real Estate SalespersonProperty Valuation and Financial AnalysisMedium

A duplex produces a Net Operating Income (NOI) of $60,000 per year. Comparable properties in the area are selling at an 8% capitalization rate. Using the income approach, what is the estimated value of the duplex?

  1. A$700,000
  2. B$750,000
  3. C$600,000
  4. D$480,000
Show answer & explanation

Correct answer: B. $750,000

Value = NOI ÷ Cap Rate = $60,000 ÷ 0.08 = $750,000. This is the standard income capitalization formula (IRV: Income ÷ Rate = Value).

Why the other options are wrong

  • A. This is close but not the exact quotient of 60,000 ÷ 0.08.
  • C. This would only be correct at a 10% cap rate.
  • D. This results from multiplying instead of dividing incorrectly.

Income Capitalization (IRV Formula)

A method to estimate value using Income, Rate, and Value, where Value = Income ÷ Rate.

  • IRV triangle: Income = Rate × Value; Rate = Income ÷ Value; Value = Income ÷ Rate
  • Used heavily in commercial/income property appraisal
  • Requires accurate NOI and market-derived cap rate

Memory trick: I over R equals V—cover the one you want!

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