The purpose of this workshop is to provide some guidance and suggestions on the process of developing an effective income and expense form, review of the income approach, establishing operating expense ratios as part of the review process and analyzing income and expense statements for allowable and non-allowable expenses. Topics discussed include: USPAP review, income approach definition and formulas, forms and methods for data gathering and additional sources, templates for storing and using data, review of reconstructing income and expense statements and data analysis and interpretation.