DealDesk/Glossary/Pass-through expenses

CRE glossary

Pass-through expenses

Pass-through expenses are operating costs that the landlord recovers from tenants in addition to base rent. The most common categories are real estate taxes, building insurance, CAM, and general operating expenses. In NNN almost everything passes through; in modified-gross only some costs do; in full-service the landlord absorbs most pass-throughs in base rent.

Pass-throughs are billed monthly as estimates based on the prior year's actuals, then reconciled annually. If actuals exceed estimates, the tenant owes a true-up; if below, the tenant gets a credit.

Four main categories: real estate taxes (easy to verify via public bill), insurance (verify via certificate), CAM (disputed because internal landlord categories), operating expenses (similar dispute potential).

Tenants should fight for: caps on controllable costs (3–5% per year), explicit exclusions (capital expenditures, leasing commissions, depreciation), audit rights, and base year (for full-service leases).

Pass-through cost

Total = Pro-rata share × (Taxes + Insurance + CAM + OpEx)

Example

Real estate taxes
$5–$8 / SF
Building insurance
$0.50–$1.50 / SF
CAM (Class A office)
$5–$15 / SF
Other OpEx
$3–$10 / SF
Total typical
$13–$35 / SF on top of base

Broker perspective

Pass-throughs are where lease economics live. Always model effective rent (base + pass-throughs) over the full term. A $40/SF NNN base with $20/SF pass-throughs is more expensive than a $55/SF full-service lease. Compare apples-to-apples.

Frequently asked

People also ask

NNN vs full-service pass-throughs?

NNN: tenant pays everything. Full-service: landlord absorbs most in base rent, charging only escalations above base year.

How calculated?

Pro-rata share = tenant's RSF / total building RSF. Multiply by total annual costs in each category.

Can pass-throughs be capped?

Yes, on controllable costs (CAM, OpEx). Taxes and insurance usually can't be capped because they're external.

What to exclude?

Capital expenditures, depreciation, leasing commissions, principal/interest on mortgages, costs benefiting specific tenants.

See pass-through expenses extracted from a real lease.

Drop a 60-page lease, get a 38-field abstract in 90 seconds, every value cited back to the source page.