Glossary

Net operating income (NOI)

A property's income after operating expenses but before debt service and taxes — the core measure of operating profitability in CRE.

Net operating income (NOI) is a property's effective gross income minus its operating expenses, excluding debt service, capital expenditures and income taxes. It is the central measure of a property's operating profitability and the basis for valuation via the capitalization rate.

Because NOI drives value, errors in the rent roll or expense categorization flow straight into the valuation — which is why source-traced, reconciled inputs matter.

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