Paperback: 261 pages
Pub:
McGraw-Hill
ISBN: 0071422579
Available at:
Amazon
Cash Flow
INCOME
Gross Scheduled Rent Income
Other Income
TOTAL GROSS INCOME
VACANCY & CREDIT ALLOWANCE
GROSS OPERATING INCOME
EXPENSES
Insurance (fire and liability)
Property Taxes
Repairs and Maintenance
Supplies & Miscellaneous
Utilities
Other
TOTAL EXPENSES
NET OPERATING INCOME
Less Annual Debt Service, First Mortgage
Less Annual Debt Service, Second Mortgage
Less Capital Additions
Plus Loan Proceeds
Plus Interest Earned
CASH FLOW BEFORE TAXES
Less Income Tax Liability
CASH FLOW AFTER TAXES
Automatic Recalculation
Cash Flow Before Taxes (CFBT)
During a given period, all of a property's cash inflows less all of its cash outflows. Inflows are counted whether or not they must be included as taxable income and outflows are counted regardless of deductibility. Cash flow is not affected by depreciation, which is not a cash item.
Cash Flow After Taxes (CFAT)
CFAT equals the cash flow before taxes, reduced by the tax liability that the property generates for the owner, or increased by the tax savings.
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