Regulations on Real Estate Appraisal Article 42
Net operating income equals effective gross income with deduction of total expenses.For net operating income described in the preceding paragraph accrued to a revenue-generating property, the net operating income should exclude other net operating income not accrued to the property.
中文原文 不動產估價技術規則第42條
有效總收入減總費用即為淨收益。
前項淨收益為營運性不動產之淨收益者，應扣除不屬於不動產所產生之其他淨收益。
前項淨收益為營運性不動產之淨收益者，應扣除不屬於不動產所產生之其他淨收益。