
Operating Expenses and Maintenance Charges
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Improper base year accounting
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Incorrect Pro rata share calculations
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Proper accounting for costs excluded in lease
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Capital expenditures calculated incorrectly
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Cost allocation among portfolio improperly calculated
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Incorrect allocations of expense pools
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Failure to gross up charges per the lease
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Inaccurate costs for vacant spaces
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Charges for advertising, marketing and legal fees
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Administrative fees higher than market
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Improper calculation of association dues
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Inappropriate inclusion of additional expenses
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Excessive management fees
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Timing mistakes based on rent commencement

Electricity and Utilities
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Using incorrect rates for the building
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True ups for vacant spaces
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Inaccurate use of multipliers
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Addition of surcharges to utility costs
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Mistakenly including meters not associated with the lease
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Meter errors
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Usage errors

Real Estate Taxes
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Failure to abide by lease guidelines
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Failure to apply tax refunds
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Failure to gross up charges based on the lease
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Incorrect billing on the real estate tax bills
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Including taxes that are to be excluded per the lease

