INCOME |
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Gross Scheduled Rent Income |
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Other Income |
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TOTAL GROSS INCOME |
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VACANCY & CREDIT ALLOWANCE |
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GROSS OPERATING INCOME |
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EXPENSES |
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Insurance (fire and liability) |
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Property Taxes |
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Repairs and Maintenance |
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Supplies & Miscellaneous |
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Utilities |
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Other |
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TOTAL EXPENSES |
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NET OPERATING INCOME |
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Less Annual Debt Service, First Mortgage |
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Less Annual Debt Service, Second Mortgage |
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Less Capital Additions |
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Plus Loan Proceeds |
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Plus Interest Earned |
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CASH FLOW BEFORE TAXES |
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Less Income Tax Liability |
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CASH FLOW AFTER TAXES |
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Automatic Recalculation |
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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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