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Capital costs

Capital expense exclusion review for CAM and NNN charges

Capital costs are not automatically allowed or excluded. The signed lease may permit limited recovery, require amortization, tie recovery to savings, or exclude reserves entirely.

Practical tenant guideUpdated August 1, 2026

Separate repairs, replacements, and reserves

Read the substance of the cost rather than the statement label. A recurring repair, a full replacement, and a reserve contribution may have different treatment.

Test every recovery condition

If the lease permits recovery, verify useful life, amortization period, interest, in-service date, tenant share, and any limit based on anticipated savings or legal compliance.

  • Invoice and project scope
  • Capitalization and depreciation schedule
  • Amortization calculation
  • Rebates, insurance proceeds, and reimbursements
  • Operating savings support

Question the amount, not just the category

A permitted project can still be billed too early, too quickly, twice, or without reducing reimbursements. Ask for the schedule needed to reproduce the annual charge.