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Math & StatsMEDIUM15% of exam

A property has 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. ($180,000 - $9,000) - $54,000 = $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 applies the NOI formula in the proper sequence. First, the vacancy loss is calculated as 5% of $180,000 = $9,000, which is subtracted from the potential gross income to get effective gross income of $171,000. Then operating expenses of $54,000 are subtracted from the effective gross income: $171,000 - $54,000 = $117,000. This follows the standard NOI calculation methodology used in real estate appraisal.

Why the Other Options Are Wrong

Option B: $126,000

Option B ($126,000) appears to subtract only the operating expenses from the potential gross income without accounting for vacancy and collection losses, resulting in $180,000 - $54,000 = $126,000. This ignores the critical step of calculating effective gross income first.

Option C: $171,000

Option C ($171,000) represents the effective gross income after vacancy losses but fails to subtract the operating expenses. This is only the intermediate step in the NOI calculation, not the final net operating income.

Option D: $135,000

Option D ($135,000) likely results from incorrectly adding the vacancy loss instead of subtracting it, or from some other computational error in the sequence of calculations. This does not follow the proper NOI calculation methodology.

PEG-NO Formula

Remember 'PEG-NO': Potential becomes Effective becomes Gross, then subtract to get Net Operating. P(otential) - V(acancy) = E(ffective), then E(ffective) - O(perating) = N(et) O(perating).

How to use: When you see an NOI question, think 'PEG-NO' and follow the two-step subtraction: first subtract vacancy from potential to get effective, then subtract operating expenses from effective to get NOI.

Exam Tip

Always calculate vacancy as a dollar amount first (percentage × potential gross income), then follow the two-step subtraction process. Double-check that you're subtracting, not adding, each component.

Common Mistakes to Avoid

  • -Forgetting to subtract vacancy losses before calculating NOI
  • -Adding vacancy losses instead of subtracting them
  • -Including debt service or taxes as operating expenses

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 taxes. The calculation follows a specific sequence: start with Potential Gross Income, subtract vacancy and collection losses to get Effective Gross Income, then subtract operating expenses to arrive at NOI. This metric is essential for determining property value using capitalization rates and is a key component in investment analysis.

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 maintenance, utilities, insurance, and property management, but exclude debt service, depreciation, and income taxes.

Real-World Application

Appraisers use NOI to determine property values by dividing NOI by market capitalization rates. Lenders also use NOI to calculate debt service coverage ratios when underwriting commercial real estate loans, making this calculation fundamental to both valuation and financing decisions.

net operating incomeNOIeffective gross incomevacancy and collection lossoperating expensespotential gross income

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