What feature can be switched on or off in the cash flow report concerning non-operating expenses?

The ability to switch the inclusion of non-operating expenses among value calculations on or off in the cash flow report is essential for accurate financial analysis. When evaluating the performance and valuation of a property, stakeholders often need to understand how these expenses impact their calculations. Non-operating expenses, such as interest and depreciation, can distort the actual cash flow from operational activities.

By toggling the inclusion of non-operating expenses in the value calculations, users can assess the purely operational profitability of a property, which provides a clearer picture for decision-making. This flexibility is crucial for financial modeling and sensitivity analysis, allowing users to see different scenarios and their implications on property value based on operational versus total cash flows.

The other features listed, such as tenant feedback reporting or capital restoration expenses, do not directly impact the cash flow report in the context of non-operating expenses in the same manner as the inclusion among value calculations. The calculation of depreciation is inherently tied to the accounting framework but does not reflect the broader scope of non-operating expense analysis like value calculations do.