rental net income

基本解釋

Net rental income -- the amount received in rents minus the expenses of owning and running the building -- can affect the taxability of benefits, says Mr. Horowitz.
收到的租金中減去自已的開支和維護房屋的費用才等於租金收入淨額，這影響福利費的可征稅性，。

To do that, we follow an established methodology. (See Gomme and Rupert 2004 for a justification of this methodology.) We classify the compensation of employees as unambiguous labor income (UL), and we classify corporate profits, rental income, net interest income, and depreciation as unambiguous capital income (UK).
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To the contrary, if the rental activity does not rise to the level of a trade or business, the fact that it is no longer treated as passive courtesy of the real estate professional rules will not change the fact that the rental income is considered net investment income.
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Same-store net operating income climbed 4.1% and the average rental rate rose 3.4% on a year-over-year basis.
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