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Hospitality Performance

NOI (Net Operating Income)

Definition

Net Operating Income (NOI) represents a property's total income after all operating expenses are deducted but before debt service, taxes, and capital expenditures, serving as the foundational metric for real estate valuation and return calculations.

Formula

NOI = Gross Operating Income − Operating Expenses

Why It Matters to Hotel Investors

  • Primary metric used for property valuation and cap rate calculations
  • Determines cash available for debt service and investor distributions
  • Allows comparison of properties independent of financing structure

Common Mistake

Including or excluding different items from NOI—always verify whether property taxes, insurance, and reserves are included or excluded to ensure accurate comparisons.