Is mortgage interest an expense?

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My first post!

Hello, I can't seem to get a proper answer on this topic: Is mortgage interest an expense?

Some people seem to include it, other seems to think it shouldn't be included because the mortgage payment is not needed to manage your property. In other words, it's not part of your NOI (net operation income) and therefore excluded from your ROI.

What do you think?

Thanks for your help