REAC DSCR Ratio

KPI Group: Accounting

What it Measures

This KPI is a calculation of the REAC DSCR Financial Ratio used in FASS. DSCR is an acronym for Debt Service Coverage Ratio and represents a project's ability to make mortgage payments. DSCR is the ratio of net operating income divided by debt service payments. It is calculated as:

Net Operating Income before Depreciation and Interest Expense

Debt Service (Principal + Interest + Mortgage Insurance Premium)

When to Use it and Why

It is best to run this KPI daily or weekly if there are problems you want to monitor closely. If you do not have problem areas to monitor, the KPI should be run at least monthly in order to accurately track your agency’s ability to cover its debt services.

Current Refresh Frequency

Daily: Values are updated in HIP at the end of each day.

Historical Archive Frequency

Monthly: Values are created, or archived, at the end of the month; you can compare each month using the historical view.

Related Reports

The data in this KPI is also found in the FDS Balance Sheet report in the WinTen² General Ledger program. To access this report in General Ledger, follow the directions below:

General Ledger program > Main Menu screen > Reports > Ledger and HUD Reports screen > FDS tab > Level 3 – AMP Financial Data – Balance Sheet