Property Ownership and Investment

Effective Gross Income (EGI)

A property's gross potential income minus a vacancy allowance — a more realistic estimate of actual expected income before operating expenses are deducted.

Home Glossary Property Ownership and Investment Effective Gross Income (EGI)
Definition

Effective gross income (EGI) is a property's gross potential income minus a vacancy and collection loss allowance, representing a more realistic estimate of actual expected income before operating expenses are deducted. EGI is the intermediate step between GPI and net operating income in a standard investment income analysis.

The EGI formula

ComponentExample
Gross Potential Income$1,000,000
Less: Vacancy allowance (5%)-$50,000
Effective Gross Income$950,000

What to watch for before committing

Realistic vacancy allowance assumption

Confirm the vacancy allowance used to calculate EGI is realistic for the specific property and submarket, not an unrealistically low assumption.

Collection loss consideration

Understand whether the vacancy allowance also accounts for potential collection losses (uncollected rent from tenant default), not just physical vacancy.

Single-tenant vs multi-tenant application

Recognize EGI calculations matter most for multi-tenant properties, since a single-tenant building's EGI is largely determined by that one tenant's lease and credit.

Historical vacancy trend comparison

Compare the assumed vacancy allowance against the property's actual historical vacancy experience for reasonableness.

Impact on ultimate NOI and valuation

Understand how EGI assumptions flow through to NOI and, ultimately, property valuation via cap rate.

Submarket vacancy rate context

Reference current submarket vacancy rate data when assessing whether a proposed EGI vacancy allowance is reasonable.

When you need to know this

  • Evaluating an investment property's realistic income — moving from theoretical maximum to expected actual income
  • Underwriting an acquisition — assessing whether proposed vacancy assumptions are reasonable
  • Comparing properties on a standardized basis — using EGI as a consistent, more realistic income figure across analyses
  • Understanding investment analysis waterfalls — recognizing how EGI flows from GPI toward NOI calculation

Frequently asked questions

What is effective gross income? +
Effective gross income (EGI) is a property's gross potential income minus a vacancy and collection loss allowance, representing a more realistic estimate of actual expected income.
How is EGI calculated? +
EGI is calculated by subtracting a vacancy and collection loss allowance from gross potential income (GPI), typically expressed as a percentage of GPI based on market and property-specific conditions.
What is a typical vacancy allowance used in EGI calculations? +
This varies significantly based on submarket conditions and property type, but should reflect realistic current market vacancy rates rather than an arbitrarily low assumption.
How does EGI relate to NOI? +
Net operating income (NOI) is calculated by subtracting operating expenses from EGI, making EGI a necessary intermediate step in the standard investment income analysis waterfall.

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