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Which line items in CLA are treated specially?

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Many of the line items in Comparative Lease Analysis are treated specially, as indicated in the table below. Unless otherwise specified, each line item represents a cash flow from the tenant to the landlord, and hence the report shows the item in both “for tenant” and “for owner” modes.



Base Rent

CPI Escalation


Other Op. Expense


Parking Expense

Security Expense

Other Expense

Tenant Improvements

Build-out Allowance

Free Rent

Moving Cost

Relocation Allowance

Other Concessions


You may change the label for this item.

This is a pass-through expense. In “for tenant” mode, the report shows the portion paid by the tenant. In “for owner” mode, the report shows any portion paid by the landlord, as a negative value.

The tenant pays this to someone other than the landlord, so the report shows this item only in “for tenant” mode.

The value is negated, i.e., it represents a cash flow from the landlord to the tenant.
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