Florida Real Estate Broker ExaminationReal Estate CalculationsEasy

A property has an effective gross income of $90,000 and total operating expenses of $30,000. The annual debt service is $25,000. What is the net operating income (NOI) for this property?

  1. A$65,000
  2. B$90,000
  3. C$35,000
  4. D$60,000
Show answer & explanation

Correct answer: D. $60,000

Net Operating Income (NOI) is calculated as Effective Gross Income minus Operating Expenses. Debt service is not included in NOI. So, $90,000 - $30,000 = $60,000.

Why the other options are wrong

  • A. This incorrectly adds debt service to NOI calculation, or other error.
  • B. This is the Effective Gross Income, not the Net Operating Income.
  • C. This incorrectly subtracts debt service from the NOI.

Net Operating Income (NOI)

Net Operating Income (NOI) is a calculation used to analyze the profitability of income-generating real estate investments, representing the annual income generated by a property after deducting all necessary operating expenses.

  • Formula: Effective Gross Income - Operating Expenses.
  • Does NOT include debt service, capital expenditures, or income taxes.
  • A key metric for property valuation using capitalization rates.

Memory trick: Effective minus expenses, net income commences!

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