【正文】
onsibility for Expense The leases should identify which party has the responsibility for paying for building operating expenses such as property taxes, insurances, utilities, and maintenance. Gross or fullservice lease(毛租賃 ) All operating expenses are paid by the lessor. Net lease(凈租賃 ) All operating expenses are paid by the tenant. Expense stop (最高費用 ) One alternative would require the lessor to pay operating expense up to a specific amount. Expense passed through(傳遞 ) (3) Concessions Concessions or discounts tend to be used during periods when markets are oversupplied with rental space. For example, a tenant may not be required to pay rent during the first year of a fiveyear lease. Another form of concession is for the lessor to pay for the cost of tenant improvement. (4) Other important contents in leases All rents are a function of location, age, quality and condition of the premise. Rent premium Rent discount Fixed versus variable base rent Tenant improvement Lease concession Signage (5) Rentable Area in a Building Rentable area would usually equal the total area on all floors and the lobby, less the nonrentable area which usually includes the thickness of the exterior walls, any columns or protrusions through the floors such as elevator shafts or structural supports, mechanical equipment closets, basements, and so on, needed by the owner to maintain or operate the building. (6) Load Factor(分租因子 ) Load factor