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Real Estate Appraisal · Appraisal Licensing

Real Estate Appraisal Income Approach and Cap Rates

Net operating income, capitalization rates, and gross rent multiplier concepts used in the income approach to value.

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What is the income approach to appraisal?
A valuation method that estimates property value based on the income it generates
What does NOI stand for?
Net Operating Income
Define net operating income (NOI).
The annual income remaining after deducting all operating expenses from effective gross income
What is capitalization rate (cap rate)?
The annual net operating income expressed as a percentage of the property value
Write the direct capitalization formula.
Property Value = NOI / Cap Rate
What is gross rent multiplier (GRM)?
The ratio of property price to annual gross rental income
Write the GRM formula.
GRM = Property Price / Annual Gross Rental Income
What is potential gross income (PGI)?
The total income a property would generate if fully occupied and all rent were collected
What are vacancy and collection losses?
Reductions to income caused by vacant units and tenants who fail to pay rent
What is effective gross income (EGI)?
Potential gross income minus vacancy and collection losses
What must be excluded from operating expenses?
Debt service (principal and interest) and owner's income taxes
Name four categories typically included in operating expenses.
Property taxes, insurance, utilities, maintenance, repairs, management fees, and administrative costs
What is direct capitalization?
A valuation method that divides a single-year NOI by a market cap rate to estimate property value
What is yield capitalization?
A valuation method that discounts future cash flows over multiple years using a discount rate
Define stabilized NOI.
The normal, sustainable annual NOI after adjusting for non-recurring or unusual items

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