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Math & StatsMEDIUM15% of exam

A property has a Potential Gross Income of $180,000, vacancy and collection loss of 5%, and operating expenses of $54,000. What is the Net Operating Income?

Correct Answer

A) $117,000

NOI = PGI - Vacancy - Operating Expenses. First calculate effective gross income: $180,000 - ($180,000 × 0.05) = $171,000, then subtract expenses: $171,000 - $54,000 = $117,000.

Answer Options
A
$117,000
B
$126,000
C
$171,000
D
$135,000

Why This Is the Correct Answer

Option A ($117,000) correctly follows the two-step NOI calculation process. First, the Effective Gross Income is calculated by subtracting vacancy and collection losses from PGI: $180,000 - ($180,000 × 0.05) = $180,000 - $9,000 = $171,000. Then, operating expenses are subtracted from the EGI to arrive at NOI: $171,000 - $54,000 = $117,000. This methodology properly accounts for both revenue losses and operational costs.

Why the Other Options Are Wrong

Option B: $126,000

Option B ($126,000) represents a common error where the vacancy loss is not properly calculated or applied. This might result from incorrectly calculating the 5% vacancy as $5,000 instead of $9,000, leading to an EGI of $175,000 and an NOI of $121,000, or from other computational errors in the sequential calculation process.

Option C: $171,000

Option C ($171,000) represents the Effective Gross Income, not the Net Operating Income. This error occurs when students correctly calculate the first step (PGI minus vacancy losses) but forget to subtract the operating expenses in the second step of the NOI calculation.

Option D: $135,000

Option D ($135,000) likely results from incorrectly subtracting operating expenses directly from PGI without first accounting for vacancy and collection losses. This would yield $180,000 - $54,000 = $126,000, though $135,000 suggests additional calculation errors or misunderstanding of the proper sequence.

PEG-NO Formula

PEG-NO: Potential becomes Effective, then Gets you NOI. P(otential) - E(mpty spaces/vacancy) = G(ross effective), then G(ross) - N(ecessary expenses) = O(perating income)

How to use: When you see an NOI question, think 'PEG-NO' and remember you must first 'PEG' down the vacancy (subtract it from potential to get effective), then subtract expenses to 'GET NO(I)'

Exam Tip

Always perform NOI calculations in the correct sequence: Step 1 - Calculate vacancy loss as a dollar amount, Step 2 - Subtract vacancy from PGI to get EGI, Step 3 - Subtract operating expenses from EGI to get NOI

Common Mistakes to Avoid

  • -Forgetting to convert vacancy percentage to dollar amount before subtracting
  • -Subtracting operating expenses from PGI instead of EGI
  • -Stopping at Effective Gross Income and not completing the NOI calculation

Concept Deep Dive

Analysis

This question tests the fundamental income approach calculation of Net Operating Income (NOI), which is a critical metric in real estate valuation. NOI represents the actual income a property generates after accounting for vacancy losses and operating expenses, but before debt service and capital expenditures. The calculation requires understanding the sequential flow from Potential Gross Income to Effective Gross Income to Net Operating Income. This is one of the most important calculations in commercial real estate appraisal as NOI is used in capitalization rate calculations to determine property value.

Background Knowledge

Net Operating Income is calculated using the formula: NOI = Effective Gross Income - Operating Expenses, where Effective Gross Income = Potential Gross Income - Vacancy and Collection Losses. Operating expenses include items like property taxes, insurance, maintenance, and management fees, but exclude debt service, depreciation, and capital improvements.

Real-World Application

Appraisers use NOI calculations daily when valuing income-producing properties using the income approach. The NOI figure is divided by a market-derived capitalization rate to estimate property value, making accurate NOI calculation essential for reliable property valuations in commercial real estate transactions.

Net Operating IncomePotential Gross IncomeEffective Gross Incomevacancy and collection lossoperating expensesincome approach

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