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Tier 2Financial Analysis·Course 03

Reading CRE Financial Statements

Decode rent rolls, T-12s, and operating statements like a broker

Every CRE deal revolves around three documents: the rent roll, the T-12 (trailing 12-month operating statement), and the pro forma. This course teaches you to read all three, spot the numbers that matter, and identify the accounting tricks sellers use to make a property look better than it is.

90 minutes
📚7 lessons
$Free forever

What you'll learn

  • Read a rent roll and flag expiring leases, below-market rents, and tenant concentration risk
  • Analyze a T-12 for seasonality, one-time expenses, and normalized NOI
  • Compare actual operating statements against pro forma projections
  • Categorize operating expenses and spot missing line items
  • Identify common seller tricks: expense omissions, above-market rent assumptions, ghost tenants

Lessons

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