Recent in vitro experiments revealed that the GABA_A reversal potential is about 10 mV higher than the resting potential in mature mammalian neocortical pyramidal cells, thus GABAergic inputs could have facilitatory, rather than inhibitory, effects on action potential generation under certain conditions. However, how the relationship between excitatory input conductances and the output firing rate is modulated by such depolarizing GABAergic inputs under in vivo circumstances has not yet been understood. We examine herewith the input-output relationship in a simple conductance-based model of cortical neurons with the depolarized GABA_A reversal potential, and show that a tonic depolarizing GABAergic conductance up to a certain amount does not change the relationship between a tonic glutamatergic driving conductance and the output firing rate, while a higher GABAergic conductance prevents spike generation. When the tonic glutamatergic and GABAergic conductances are replaced by in vivo-like highly fluctuating inputs, on the other hand, the effect of depolarizing GABAergic inputs on the input-output relationship critically depends on the degree of coincidence between glutamatergic input events and GABAergic ones. While a wide range of depolarizing GABAergic inputs hardly change the firing rate of a neuron driven by non-coincident glutamatergic inputs, a certain range of these inputs considerably decrease the firing rate if a large number of driving glutamatergic inputs are coincident with them. These results raise the possibility that the depolarized GABA_A reversal potential is not a paradoxical mystery, but is instead a sophisticated device for discriminative firing rate modulation.