Property Income, Expenses, and NOI

Effective gross income, NOI, operating expense, OER, and replacement reserve terms.

Property Income, Expenses, and NOI covers NOI, cap rates, income yields, cash-on-cash return, resale proceeds, reversion, feasibility, appraisal approaches, rent ratios, and real-estate valuation metrics.

Use these pages when property income, expenses, valuation method, exit assumptions, or investment yield changes collateral value or investor return. It sits inside Property Income and Valuation Metrics, so readers can move up when the broader property-finance context matters.

Use the table below to choose the narrower mortgage or real-estate finance branch before applying a term to a loan file, closing record, servicing review, investor report, appraisal, or valuation model. Move into the term page when the document, calculation, party role, lien position, or property cash flow matters.

What This Branch Covers

AreaUse it for
Effective Gross Income (EGI)Expected property operating revenue after vacancy, concessions, and collection loss, before operating expenses.
Net Operating Income (NOI)Property income after vacancy and operating expenses, before financing and owner income taxes; reserve conventions require reconciliation.
Operating ExpenseRecurring property-level costs used to bridge effective gross income to NOI, with careful treatment of capital items and reserves.
Operating Expense Ratio (OER)Property operating expenses divided by effective gross income under a stated reserve and reporting convention.
Replacement ReserveA funded account, underwriting allowance, or capital plan for periodic replacement of major property components.

What to Check

  • NOI, effective gross income, operating expenses, reserves, cap rate, discount rate, and rent assumptions.
  • Appraisal, valuation model, rent roll, lease terms, market comparables, sale data, and expense records.
  • Income approach, cost approach, repeat-sales data, cash-on-cash return, reversion, and resale proceeds.
  • Property type, location, occupancy, lease rollover, capex, tax, and financing assumptions.
  • Effect on loan sizing, LTV, debt service, equity return, collateral value, and exit risk.

Common Mistakes

  • Using gross rent as if it were NOI.
  • Ignoring capex, vacancy, reserves, taxes, and lease rollover.
  • Comparing cap rates without property type, lease quality, and market context.
  • Treating appraisal value, transaction price, and model value as identical.

Property-income and valuation content is educational and does not provide appraisal, investment, tax, accounting, legal, or lending advice.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

EGI

Effective gross income estimates property revenue after vacancy, concessions, and collection loss; learn the formula, rent-roll inputs, and underwriting uses.

NOI

Net operating income measures a property's income after operating expenses but before financing and income taxes; learn the formula, expense rules, and valuation uses.

Operating Expense

A real estate operating expense is a recurring cost of running and maintaining income property; learn what counts, what is excluded, and how lenders normalize it.

OER

The real estate operating expense ratio compares property operating expenses with effective gross income; learn the formula, conventions, and warning signs.

Replacement Reserve

A replacement reserve funds or estimates future major property replacements; learn how reserve studies, deposits, withdrawals, NOI, and underwriting differ.

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