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Real Estate Math · 12% of Exam

Net Operating Income (NOI)

Definition

Net Operating Income (NOI) is the revenue a property generates after deducting all operating expenses.

Example

A commercial building generates $100,000 in annual rent. Operating expenses, including property taxes, insurance, and maintenance, total $40,000. The NOI is $100,000 - $40,000 = $60,000.

Exam Tip

Remember that NOI is *before* debt service and income taxes. Focus on operating expenses only.

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