01
Unit schedule
Executed leases and occupancy record
Match unit IDs, lease dates and scheduled monthly rent; keep vacant units visible.
Property evidence · field guide
A rent roll should reconcile to leases and receipts
Build a unit-level record that explains the gap between scheduled rent and cash collected.
Sources checked November 1, 2026 · Educational document review · No loan offer
Build the evidence before choosing an input
02
Actual receipts
Receipt ledger and bank reconciliation
Record the month covered and distinguish arrears, prepayments, deposits and recurring rent.
03
Differences
Exception log with source documents
State whether a gap is vacancy, concession, unpaid rent or timing; an unexplained total is not reconciled.
Fictional three-unit month
An authored teaching record; amounts and situations are fictional, not market statistics or actual borrower files.
- Unit A: $1,200 scheduled and collected. Unit B: $1,300 scheduled, $1,200 collected.
- Unit C: vacant; no current lease rent is assumed.
- Scheduled occupied-unit rent: $2,500. Collected rent: $2,400. Collection gap: $100.
Keep the vacant unit and its possible future rent outside the current collected total.
Turn the record into a usable next step
- 1
Choose a month and list every unit. Attach the lease or state that the unit is vacant; do not fill the gap with an unlabelled asking rent.
- 2
Reconcile each receipt to the covered month. Identify catch-up payments and deposits rather than crediting them automatically to recurring income.
- 3
Explain each difference and ask the provider which documentation and aggregation it accepts. Keep tenant personal details in your private loan file; this page does not collect them.
What this evidence does not settle
IRS rental guidance helps distinguish rent and deposits for tax reporting; Fannie Mae documents unit-level gross-rent reporting in its own agency context. Neither supplies a universal DSCR collection adjustment.
Sources and scope
- IRS — Publication 527 (2025), Residential Rental Property
Rent, deposits, repairs and improvements for federal tax reporting; not a lender underwriting formula.
Read November 1, 2026. This is the check date, not a new effective date for the source.
- Fannie Mae — General Rental Income Information
Agency documentation and unit-level rent reporting; separate from a DSCR provider’s own program.
Read November 1, 2026. This is the check date, not a new effective date for the source.
The review steps are DSCRDealCheck’s editorial checklist. Agency guides and consumer mortgage explainers define documents and concepts; they do not establish a DSCR provider’s program rules or guarantee that consumer disclosure requirements apply to business-purpose financing. See the transaction-scope distinction in Regulation Z. Confirm the actual file with the provider and the relevant qualified professional.
Continue the property evidence review
Choose the unresolved document in your file. Each guide addresses a different input or obligation.