operating expenses


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See: overhead
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Assume an actively managed fund has operating expenses of 1.
Total operating expenses in 2004 for all types of cooperatives combined (low-rise, townhouse and combination) increased to $3,296.
An expenditure that does not meet the capital cost test is a current expense because it benefits the current, not future periods, and is to be included in operating expenses.
Negatively impacted by rising operating expenses, real estate taxes and concessions, landlord effective rents--which deduct operating expenses, real estate taxes, tenant electricity, concessions and commissions--declined by 15.
73%; while tolling energy revenues do not quite keep pace with variable operating expenses and major maintenance at this level, DSCRs are relatively insensitive to level of dispatch.
There are two primary types of leases when it comes to a discussion of escalations: Net leases, in which the tenant is responsible for all operating and some or all capital costs; and Gross leases, in which the tenant is only responsible for increases in operating expenses above some predetermined base.
All other operating expenses in the March 1993 quarter declined 6 percent, primarily reflecting the impact of cost control programs as well as reductions in advertising and promotion expenses.
But operating expenses rose more sharply in 1996 than in 1995, indicating that cost control will be a vital area for apartment owners and managers to watch during the next few years.
In addition, Delta's growth in international operations resulted in a significant increase in operating expenses during the first three quarters of the year.
Operations continued to use cash throughout the periods reported due to lower revenues and higher than normal operating expenses.
Lease pass-through analysis, which is the review and analysis of operating expenses and real estate taxes that landlords prepare and bill to tenants, has become an increasingly important method for reducing and controlling occupancy costs, according to Coopers & Lybrand, the most active of the Big Six accounting firms in this area.

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