Net Operating Income - NOI (redirected from NOL)

Net Operating Income - NOI

A company's operating income after operating expenses are deducted, but before income taxes and interest are deducted. If this is a positive value, it is referred to as net operating income, while a negative value is called a net operating loss (NOL).

Notes:

NOI is often viewed as a good measure of company performance. Some believe this figure is less susceptible than other figures to manipulation by management.

See also: Cook the Books, Income Tax, Minority Interest, Net Income - NI, Operating Income, Voodoo Accounting