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What does below the line treatment of capital expenditure mean? - capital expenditures are added in the calculations on NOI - Capital expenditures are subtracted

What does "below the line" treatment of capital expenditure mean?

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capital expenditures are added in the calculations on NOI

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Capital expenditures are subtracted in the calculation on NOI

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Capital expenditures are not subtracted in the calculation on NOI

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Capital expenditures are not added in the calculation on NOI

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