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What is Net Operating Income (NOI)?

Total property revenue minus all operating expenses, excluding debt service, capital expenditures, and income taxes.

Definition

Net Operating Income (NOI) represents a property's income after all operating expenses are deducted but before debt service, capital expenditures, depreciation, and income taxes. Operating expenses include property management fees, insurance, property taxes, utilities, maintenance, and administrative costs. NOI is the foundational metric in commercial real estate valuation — it drives cap rate calculations, DSCR analysis, and cash flow projections. In syndication underwriting, accurately projecting NOI across a 5-to-10-year hold period is the most critical modeling task.

Formula

NOI = Gross Potential Rent - Vacancy/Credit Loss + Other Income - Operating Expenses

Example

A 150-unit apartment complex has gross potential rent of $2,250,000, vacancy and credit loss of $157,500 (7%), other income of $45,000 (laundry, parking, pet fees), and operating expenses of $900,000. NOI = $2,250,000 - $157,500 + $45,000 - $900,000 = $1,237,500.

Why It Matters for Syndication

Every downstream calculation in a syndication model depends on NOI accuracy. Cap rate valuations, DSCR calculations, cash flow distributions, IRR projections, and waterfall allocations all flow from NOI. A 5% error in NOI projection compounds across every year of the hold period and every tier of the waterfall. Syndication Analyzer builds NOI from the ground up with line-item revenue and expense modeling across your full projection period.

Related Terms

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