ALARM
SERVICE, WINDOW WASHING, LANDSCAPING, ELEVATOR MAINTENANCE, HVAC SYSTEM
MAINTENANCE, SECURITY, CLEANING, TRASH REMOVAL, SWEEPING AND SNOW REMOVAL); (8)
LEGAL, ACCOUNTING, ENGINEERING AND OTHER PROFESSIONAL FEES AND EXPENSES RELATING
TO MANAGING AND MAINTAINING THE BUILDING; (9) COSTS, INCLUDING REASONABLE
ATTORNEY'S FEES, INCURRED IN CONTESTING, PROTESTING, ATTEMPTING TO REDUCE AND/OR
ATTEMPTING TO RESTRICT INCREASES IN TAXES; AND (10) ALL OTHER COSTS PROPERLY
CONSTITUTING OPERATING COSTS ACCORDING TO SOUND ACCOUNTING PRINCIPLES
CONSISTENTLY APPLIED.
(C)
EXCLUSIONS FROM OPERATING COSTS.
OPERATING COSTS DO NOT INCLUDE
COSTS FOR (1) CAPITAL IMPROVEMENTS MADE TO THE BUILDING (EXCEPT CAPITAL
IMPROVEMENTS DESCRIBED IN SECTION 3.2(B)(3) ABOVE); (2) REPAIR, REPLACEMENTS AND
GENERAL MAINTENANCE PAID BY PROCEEDS OF INSURANCE OR BY TENANT OR OTHER THIRD
PARTIES; (3) INTEREST, PRINCIPAL, AMORTIZATION OR OTHER PAYMENTS ON LOANS TO
LANDLORD, EXCEPT FOR INTEREST PAYMENTS MADE IN CONNECTION WITH
SUBSECTION 3.2(B)(3) ABOVE; (4) DEPRECIATION; (5) REAL ESTATE BROKERAGE AND/OR
LEASING COMMISSIONS AND LEASE BUY-OUTS; (6) RENOVATIONS, ALTERATIONS OR
IMPROVEMENTS TO THE SPACE OF OTHER TENANTS OR OCCUPANTS OF THE BUILDING OR
VACANT SPACE IN THE BUILDING; (7) THE COST OF ANY ITEM WHICH IS OR SHOULD, IN
ACCORDANCE WITH GOOD ACCOUNTING PRACTICES, BE CAPITALIZED ON THE BOOKS OF
LANDLORD; (8) THE COST OF REPAIRS OR REPLACEMENTS INCURRED BY REASON OF FIRE OR
OTHER CASUALTY OR CONDEMNATION WHICH ARE COVERED BY CASUALTY INSURANCE OR A
CONDEMNATION AWARD; (9) COSTS INCURRED IN PERFORMING WORK OR FURNISHING SERVICES
OR UTILITIES FOR ANY TENANT OR OTHER OCCUPANT IN THE BUILDING, WHETHER AT THE
EXPENSE OF SUCH OTHER TENANT OR OCCUPANT OR LANDLORD, TO THE EXTENT THAT SUCH
WORK, SERVICE OR UTILITY IS IN EXCESS OF ANY WORK, SERVICE OR UTILITIES THAT
LANDLORD IS OBLIGATED TO FURNISH TO TENANT AT LANDLORD'S EXPENSE;
2
(10) REFINANCING COSTS, MORTGAGE INTEREST AND AMORTIZATION PAYMENTS OR RENTAL
UNDER ANY GROUND LEASE; (11) EXPENSES RESULTING FROM ANY VIOLATION BY LANDLORD
OF THE TERMS OF ANY LEASED SPACE IN THE BUILDING OR OF ANY GROUND OR UNDERLYING
LEASE OR MORTGAGE TO WHICH THIS LEASE IS SUBORDINATE; (12) ANY EXPENSE FOR WHICH
LANDLORD IS REIMBURSED BY ANY TENANT AS AN ADDITIONAL CHARGE IN EXCESS OF BASE
RENT AND ADDITIONAL RENT; (13) COSTS WHICH ARE COVERED BY AND REIMBURSED TO
LANDLORD UNDER ANY CONTRACTOR, MANUFACTURER OR SUPPLIER WARRANTY OR SERVICE
CONTRACT; (14) OVERHEAD AND PROFIT INCREMENT PAID TO AFFILIATES OF LANDLORD FOR
SERVICES TO THE EXTENT THAT THE AMOUNT OF SUCH COSTS EXCEEDS THE COSTS OF SUCH
SERVICES WERE THEY NOT RENDERED BY AN AFFILIATE; (15) PROFESSIONAL FEES
ALLOCABLE TO DISPUTES WITH OR PREPARATION OF LEASES FOR OTHER TENANTS AND
PROSPECTIVE TENANTS IN THE BUILDING; (16) ADVERTISING AND PROMOTIONAL EXPENSES
WITH RESPECT TO THE BUILDING; (17) THE COST OF PERMANENT WORKS OF ART (AS
DISTINGUISHED FROM DECORATIONS, WHICH MAY BE PROPERLY INCLUDED IN OPERATING
COSTS); (18) COSTS RELATING TO A SALE OF THE BUILDING; (19) ANY COSTS AND
COMPENSATION PAID TO CLERKS, ATTENDANTS OR OTHER PERSONS IN COMMERCIAL
CONCESSIONS OPERATED BY LANDLORD OR LOCATED WITHIN THE BUILDING; (20) COSTS
INCURRED WITH RESPECT TO INSTALLING, OPERATING OR