Accounting & Ratios

REIT Funds from Operations

Bridge earnings to a user-defined REIT FFO measure.

Your numbers

Sample inputs are illustrative. Changing currency changes labels only.

Your result

Preparing the sample calculation…

Shared links include your entered amounts. Saved scenarios stay in this tab only.

How to use this calculator

  1. Enter net income, real-estate depreciation and amortization, net gain on property sales, other eligible net ffo adjustments.
  2. Choose a display currency, then select Calculate. Results also update after a brief pause while you edit.
  3. Read the result with the assumptions below. Export details or save a second scenario to compare your choices.

Formula and method

FFO=net income+eligible real-estate D&A−property-sale gains+other eligible adjustments.

Assumptions and limitations

Definition and consolidation adjustments must be checked against the issuer’s policy; FFO is not cash available for distribution.

Worked example

With net income = 100000, real-estate depreciation and amortization = 30000, net gain on property sales = 10000, other eligible net ffo adjustments = 0, ffo is approximately 120000.

What the result means

Bridge earnings to a user-defined REIT FFO measure.

Common questions

How should I interpret ffo?

Bridge earnings to a user-defined REIT FFO measure.

What should I check before using this result?

Definition and consolidation adjustments must be checked against the issuer’s policy; FFO is not cash available for distribution.

Methodology and transparency

Calculation specification reviewed on 2026-10-14. Mathematical implementation is tested against independent reference fixtures. This does not imply review by a licensed financial professional. Read the testing and precision policy.

Background reference: www.reit.com — financial method. FinanceMath implements its own calculator.