How does FHA calculate Rental income? Only depreciation added?

[Jose Pad]

I know for a conventional loan, depreciation, taxes, and mortgage interest from your schedule E are added back to your income, thus it doesn't hurt your DTI when you add them on your taxes.

Does FHA do the same? I keep reading that FHA only adds back depreciation, not insurance, interest or taxes on the rental income you receive from properties that you do not occupy.

Does anyone have a concrete answer? Thank you.