---
title: Which line items in CLA are treated specially?
description: 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…
url: "https://www.realdata.com/docs/which-line-items-in-cla-are-treated-specially/"
updated: "2024-06-06"
category: Comparative Lease Analysis
---

# Which line items in CLA are treated specially?

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.

| **Name** | **Attributes** |  |  |  |
| --- | --- | --- | --- | --- |
| Base Rent |  |  |  |  |
| CPI Escalation |  |  |  |  |
| Electricity |  |  |  |  |
| Other Op. Expense |  |  |  |  |
| Taxes |  |  |  |  |
| Parking Expense |  |  |  |  |
| Security Expense |  |  |  |  |
| Other Expense |  |  |  |  |
| Tenant Improvements |  |  |  |  |
| Build-out Allowance |  |  |  |  |
| Free Rent |  |  |  |  |
| Moving Cost |  |  |  |  |
| Relocation Allowance |  |  |  |  |
| Other Concessions |  |  |  |  |

Legend:

|  | 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. |