Debt service and interest expense in real estate

To find tax = (NOI - dep - interest exp) tax

CFAT = NOI - debt service - tax

Is debt service and intest exp the same?

Please add some comments

Nope. Debt service is ur entire payment including principle.

Typically, debt service = principal payments + interest expense. It makes sense as it is a cash expense.

Whereas, in order to find tax, principal payments are not deductible. Therefore it is strictly interest expense in this case.