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RPIE -2020 - U
UTILITY PROPERTY (REUC)
INCOME AND EXPENSE 2020
Utility-Related
Equipment
Reporting
Instructions
REUC-2020-U
nyc.gov/rpie
Revised 2.10.2021
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2020 UTILITY PROPERTY (REUC) INCOME AND EXPENSE
Including Utility-Related Equipment Reporting Instructions
GENERAL INFORMATION
Owners of income-producing properties with an actual assessed value of more than $40,000 are required to file Real Property Income and
Expense statements (“RPIE”) with the Department of Finance (“Finance”) annually, unless the properties are specifically excluded by law
from the filing requirements. Owners of power plants, generators, telecommunication lines and other utility-type equipment are required to
file RPIE statements, regardless of owner occupancy. This includes the use and cost of all such property owned, retired and added to in-
ventory in the City of New York at the end of the reporting year.
IMPORTANT FILING INFORMATION
● Deadline for submission for all RPIE filings is June 1, 2021.
● All filers are legally required to file electronically
● The failure to timely file a complete and accurate RPIE is subject to penalty. Property owners should also be aware that they will lose the right to a
hearing at the New York City Tax Commission if they do not file the RPIE on time.
CUSTOMER ASSISTANCE
If you have any questions not covered in the Utility Property (REUC) Income and Expense filing Instructions or on the Finance web site,
please email Finance at utilityrpie@finance.nyc.gov.
REUC RPIE-2020 CHANGES
Filing required for revocable consents property: On January 15, 2021, some utility property or equipment parcels that are revocable
consents were added to the New York City property tax roll. Revocable consents grant the right to allow the private use or improvement
on, over, or under New York City streets and sidewalks. These parcels are subject to the rules regarding REUC RPIE filing and required
filers should report this inventory using the Other Equipment section. If you have questions regarding the equipment covered in these
parcels, please email utilityrpie@finance.nyc.gov.
FILING HIGHLIGHTS
● YOU CAN FILE FOR ALL YOUR REUC PROPERTY IN ONE FILING
There is no need to file separate RPIE statements by each lot or each borough. We’ve structured the REUC RPIE-2020 filing so that
you can enter all of the information into one filing per billing entry.
● STARTING YOUR FILING
Choose the “REUC for RPIE” filing option at nyc.gov/rpie and then enter ONE of the billing (pseudo) BBLs you own. In Section D-F, you
will be asked to complete a Structures and Equipment spreadsheet that is pre-populated with all the REUC properties you own. You
must complete the “REUC for RPIE” filing for REUC property. Other filings for REUC property will not count as fulfilling your obligation
to file an RPIE statement.
● USING THE STRUCTURES AND EQUIPMENT SPREADSHEET
You will need to download, complete and then upload the Structures and Equipment spreadsheet to your RPIE filing. The spreadsheet
is provided in .csv format, but can be completed in any spreadsheet format. Please note that it must be converted to Excel before being
uploaded for filing. Also, you only need to complete certain sections of the spreadsheet, depending on your property type (see page 3).
● COMPLETE FILING
You must submit a complete a RPIE-2020 Structures and Equipment spreadsheet or all of your REUC property. Do not delete, add or
move columns or submit another report or a prior year’s report in lieu of the RPIE-2020 Structures and Equipment spreadsheet. Be sure
to report all costs and information requested. Incomplete filing may be deemed non-compliant.
● REUC RPIE COMPLIANCE
To be considered compliant, your REUC RPIE-2020 statement must be:
- Submitted using the “REUC for RPIE” online form (other forms are not acceptable for utility property statements);
- Filled out completely, including uploading the completed 2020 “Structures and Equipment spreadsheet” (other reports, modified or
previous years’ spreadsheets will not be accepted);
- All spreadsheet columns that are required for the equipment/property type must be completed (incomplete submissions are non-
compliant);
- Completed and submitted by the June 1, 2021 deadline (be sure to electronically sign and submit your statement by then).
● CHANGES IN OWNERSHIP
- New property: Add lines to the Structures and Equipment spreadsheet for any new property.
- Sold property: If you do not own an REUC property listed on your Structures and Equipment spreadsheet, please let us know at
utilityrpie@finance.nyc.gov.
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Instructions for Form RPIE-2020-U Page 2
ACCESSING THE RPIE FOR REUC APPLICATION
1. Access the RPIE application at nyc.gov/rpie.
2. Click on the “RPIE for REUC (2020)” link.
3. You will then be asked to enter one billing (pseudo) borough/block/lot identifier to start the filing. This billing BBL appears on your
property tax bill and notice of property value (NOPV). You can also use the link provided to look up billing BBLs affiliated with
REUC idents. The filing process starts with the identification of one billing BBL. If you are required to file for additional billing BBLs
under the same entity name and EIN, you can do so with one submission..
4. After entering the billing BBL, you will be asked to choose an action (create, continue or amend a filing, etc.) and to create or
enter a password for the filing. To enter a new password, highlight the password field and enter a unique password. Please note
and retain this password, as you will need it if you wish to amend a filing or complete a previously started filing.
CHECK YOUR MAILING ADDRESS: All owners must maintain a current mailing address for each property
with the NYC Department of Finance. To check your mailing address for this property, look at the latest
property tax bill. Mailing addresses can be updated by emailing utilityrpie@finance.nyc.gov.
SECTION A – OWNER INFORMATION
1a. Enter the business (doing business as) name of the Owner.
b./c. Enter each listed owner’s Employer Identification Number (EIN) or Social Security Number (SSN).
The Federal Privacy Act of 1974, as amended, requires agencies requesting Social Security Num-
bers to inform individuals from whom they seek this information as to whether compliance with the
request is voluntary or mandatory, the legal authority to request the information, and how the infor-
mation will be used. Owners must provide their Social Security Number on this form under the au-
thority of section 11-102.1 of the Administrative Code of the City of New York. Social Security
Numbers are required to facilitate the processing of real property income and expense data for tax
administration purposes. The Social Security Numbers may be further disclosed to other depart-
ments or agencies, or to persons employed by such departments or agencies, only for tax admin-
istration purposes, or as otherwise provided by law or judicial order.
d. Enter additional owner’s name, if relevant.
2a. Enter the name of the person filing the RPIE. The filer may be an owner, owner representative, les-
see or lessee representative who is authorized to provide this information and has knowledge of
such information.
b./c. Enter the filer’s Employer Identification Number (EIN) or Social Security Number (SSN).
d. Use the dropdown box to select the filer’s relationship to the property.
SECTION B – CONTACT INFORMATION
Provide contact information for the person who can respond to questions about this filing. A valid email ad-
dress must be entered for the contact person for the filing to be accepted. A confirmation email will be sent
to this address upon completion of the RPIE filing. Additional emails can be entered before the filing is
electronically signed and submitted in order to receive additional confirmation emails.
SECTION C – REPORTING PERIOD
1. Indicate the reporting period reflected in Structures and Equipment inventory report:
● Calendar Year
● Fiscal Year
● Partial Year
2. Indicate the reporting period by entering the months and years covered. Calendar year reporting for
RPIE 2020 should cover January 2020 to December 2020.
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| Instructions for Form RPIE-2020-U Page 3 SECTION D-F – STRUCTURES AND EQUIPMENT SPREADSHEET You are required to report on all utility structure and equipment for all the billing (pseudo) BBLs owned by your entity during the reporting period. To facilitate reporting, all required filers will see a file link to a provider- specific spreadsheet (.csv format) that will help you identify and report on the information needed. Please Note: 1. You need to download the spreadsheet and save it to your computer. The file is in a .csv format, but can be saved as any spreadsheet format to your own computer. 2. Once you have completed the spreadsheet and are ready to upload to the RPIE application, you must save and submit the completed spreadsheet as an Excel file. 3. Do not add or delete columns from the spreadsheet. Do not submit another form or a previous spreasheet in lieu of the current spreadsheet. 4. The spreadsheet is pre-populated with the inventory we have tied to the reporting entity. Update what is pre-populated, as needed. Add new lines to the spreadsheet to include new (not previously reported) utility structures and pieces of equipment at each location. 5. Each separate account should have a line in the spreadsheet reflecting a unique structure or piece of equipment. 6. In some cases, original cost and opening balances are also prepopulated. These should not be changed or replaced by the filer. 7. Utility assessment relies heavily on cost-based reporting. Be certain to report the cost of items re- quested. Substantially complete and accurate reporting is required under the law governing RPIE. SECTION D – STRUCTURES AND EQUIPMENT REPORTING: Complete one line for each assessable structure or piece of equipment for each company account you own. Vendor number (Column A). This is an internal Finance indicator and should be ignored. Note on Other Equipment reporting: All REUC RPIE reporting is for inventory reconciliation. It is not for accounting purposes. Cost change is the cost of adding or removing a piece of equipment. Said cost in- cludes the cost of the piece of equipment being purchased, the associated labor cost for equipment in- stallation or removal, and the rental cost (if any) of additional equipment (e.g., a crane) needed for equipment installation or removal. Because reporting is for inventory reconciliation, there should not be any negative ending balances. 1. Borough (Column B). Provide the borough indicated on the property tax bill: 1 - Manhattan 2 - Bronx 3 - Brooklyn/Kings 4 - Queens 5 - Staten Island 2. Block (Column C). This may be pre-populated or supplied by the filer. 3. Lot (Column D). This may be pre-populated or supplied by the filer. 4. Ident number (Column E). This is a Finance-specific identifier that is listed on the property tax bill. For new equipment reporting where the ident is unknown, please leave blank. 5. Sub-Ident number (Column F). May be pre-populated. Not all lines will have a sub-ident number. Please leave blank if unknown. 6. Address (Column G). Provide the property address (number and street) for each structure or piece of equipment. 7. ZIP (Column H). Provide the ZIP code where the equipment is located. 8. EIN (Column I). Please provide the Employer Identification Number for the owner on each line. |
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Instructions for Form RPIE-2020-U Page 4
This will help Finance accurately identify ownership, especially in cases where ownership is split
amongst subsidiaries.
9. Inventory type (Column J). Provide a one-character indicator:
C = Cell Site
G = Backup Generator
O = Other Equipment Reported
L = Land Only (Utility equipment or improvement for this parcel is reported on another ident)
IMPORTANT: Based on the inventory type, please complete only the additional columns
required for that type:
● Other Equipment Reported: Columns M through V (1. Company Account # through 10.
CWIP(Cost)
● Cell Site: Columns W through AO (1. Cell Site ID through 9g. Cell Site Generator Installa-
tion Cost)
● Backup Generator: Columns AP through BC (1. Emergency Backup Generator Brand
through 11. Building Owner or Tenant?).
● Land Only: no additional columns required. Please note that land only utility property refers
solely to cases where the land and utility equipment or improvement for the same parcel are
reported under different indents. For the indent that reflects land and not equipment or
improvement value, you do not have to complete additional information on the line. Vacant
land with no utility equipment or improvement (a separate category) should be noted in the
comments section on that line.
10. Comments (Column K). Please use the comments column to report comments regarding that
specific utility equipment or improvement. Comments might include the following:
a. The utility equipment/improvement was decommissioned (please include date)
b. Equipment/Improvement was sold/transferred in the reporting year (please include date and new
owner), or never belonged to you.
c. Parcel is vacant land with no utility equipment or improvement.
11. DOF Account number (Column L). This is the Finance identifier for the line and this number may
be prepopulated. Please do not modify.
OTHER EQUIPMENT REPORTING (COLUMNS M through V)
1. Company Account number (Column M). Populate this column with your internal identification
number for the REUC equipment.
2. Other Equipment Description (Column N). Describe each item associated with each Account
Number and Inventory Type. Use descriptive words like pipeline, power plant, electrical trans-
former, structure, equipment, vacant land, fiber optic cable and equipment, etc.
3. Year Installed (Column O). Provide the year of installation. This may also reflect the vintage year
for a piece of equipment.
4. Opening Balance (Column P). The cost in dollars of each item of inventory at the beginning of
the reporting period.
5. Additions (Column Q). Provide the total dollar amount of all inventory/ components placed into
service during the reporting period for each item.
6. Retirements (Column R). Provide the total dollar amount of all inventory/ components removed
from service during the reporting period for each item.
7. Adjustments (Column S). Provide the total dollar amount of all inventory adjustments made to
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Instructions for Form RPIE-2020-U Page 5
each item that were not additions or retirements as defined above. For example, the transfer of
equipment/inventory between facilities. Negative adjustments should be reported in parentheses.
8. Closing Balance (Column T). Finance will calculate the closing balance after submission using
this formula: Opening Balance + Additions + Adjustments – Retirements = Closing Balance. You
can use this column if you wish to calculate this figure to check your own reporting. You can also
leave this column blank, if you prefer.
9. CWIP Description (Column U). If you are reporting construction work in progress for a given line
of equipment or utility structure, indicate what construction is taking place. The submission of
CWIP information is legally mandated under Real Property tax law.
10. CWIP Cost (Column V). List the annual cost increment of the construction work in progress for the
reporting period.
CELL SITE REPORTING (COLUMNS W through AO)
1. Cell Site ID (Column W). Your internal identification number.
2a. Cell Site Decommissioned? (Column X). Indicate whether the cell site was decommissioned in
the reporting period. Populate column with Y or N.
2b. Cell Site Changed? (Column Y). Indicate whether the cell site was changed in the reporting pe-
riod. Populate column with Y or N.
2c. Cell Site Changes (Column Z). If you indicated changes in column Y, describe what changes were
made in the reporting period. Changes might include repairs, battery installation or removal, down-
sizing or repurposing the cell site.
3. Cell Site Type (Column AA). Provide one of the following indicators:
I = Interior room O = Other
M = Monopole S = Steel structure
P = Prefabricated shelter SA=Steel structure with awning
4. Cell Site Installation Year (Column AB). Provide the year of cell site installation.
Cost:
5a. Original Cost (Column AC). This total should include the purchase price for all of the equipment
and associated materials for the cell site, including cable length (feet), antenna mounts, etc.
5b. Installation Cost (Column AD). This total should include the labor and other installation costs for
the cell site.
6. Number of Antenna Mounts (Column AE).
7a. Copper Cable length (Column AF). Provide total copper wire cable length in feet.
7b. Fiber Optic Cable length (Column AG). Provide total fiber optic cable length in feet.
8. Fiber Optic Cable cost (Column AH). Provide total installed cost of fiber optic cable length and
related equipment for this cell site
Cell Site Generator:
9a. Cell Site Generator Installed (Column AI). Indicate whether a dedicated generator has been in-
stalled for the cell site, using these values:
G = Generator only installed
B = Back-up battery installed
All = Both generator AND back-up battery installed
None = neither generator nor back-up battery installed
9b. Cell Site Generator Removed? (Column AJ). Indicate whether the cell site generator or back-up battery
was removed in the reporting period. Populate column with Y or N.
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Instructions for Form RPIE-2020-U Page 6
9c. Cell Site Generator Brand (Column AK). This is the commercial brand name of the cell site
generator.
9d. Cell Site Generator Power Rating (Column AL). Provide the power output of the cell site gen-
erator in kilowatts
9e. Cell Site Generator Installation Year (Column AM). Provide the year of cell site generator installation.
Cost
9f. Original Cost (Column AN). This total should include the purchase price for all the equipment and
associated materials for the cell site generator.
9g. Installation Cost (Column AO). This total should include the labor and all other installation costs
for the cell site generator.
BACKUP GENERATOR REPORTING (COLUMNS AP through BC)
1. Brand (Column AP). Provide the commercial brand name of the backup generator.
2. Backup Generator Removed? (Column AQ). Indicate whether the backup generator was re-
moved in the reporting period. Populate column with Y or N.
3. Power rating (Column AR). Provide the power output of the backup generator in kilowatts.
4. Model number (Column AS). Provide the manufacturer’s model number of the backup generator.
5. Serial number (Column AT). List the manufacturer’s serial number of the backup generator.
6. Installation year (Column AU). Provide the year of the backup generator installation.
Cost:
7a. Original Cost (Column AV). This total should include the purchase price for all of the equipment
and associated materials for the backup generator.
7b. Installation Cost (Column AW). This total should include the labor and other installation costs for
the backup generator.
8a. Backup Generator Has Uninterrupted Power Supply (UPS)? (Column AX). Y or N.
8b. UPS Original Cost (Column AY). This total should include the purchase price for all the equip-
ment and associated materials for the uninterrupted power supply.
8c. UPS Installation Cost (Column AZ). This total should include the labor and other installation
costs for the uninterrupted power supply.
9. Backup Generator Has Dedicated Fuel Tank? (Column BA). Y-indicates dedicated fuel tank;
N-indicates a shared fuel tank.
10. Backup Generator Enclosed within a Prefabricated Shelter? (Column BB). Y or N.
11. Building Owner or Tenant? (Column BC). Indicate in the column whether you are the owner of
the building where the backup generator is located, or a tenant. Tenants with triple net leases
should report that they are building tenants.
SECTION G – WORK IN PROGRESS DURING 2020. PLEASE USE SPREADSHEET COLUMNS
U-V TO REPORT WORK IN PROGRESS
1a. Work in Progress during 2020. Separately provide the dollar amount of all projects in construc-
tion during calendar year 2020 which were started after January 5, 2020. An Ident or Sub-Ident
Number is not required for projects listed in this section. The submission of information for this sec-
tion is legally mandated under Real Property tax law.
1b. For the dollar amount(s) listed in item 1a. provide the approximate percentage of completion for
each project as of the date of submission.
SECTION H – INCOME FROM BUSINESS
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Instructions for Form RPIE-2020-U Page 7
1. Sale of Utility Services. Gross dollar amount received from the sale of utilities and services such
as electricity, gas, steam, water and air conditioning.
2. Sale of Other Related Services. Gross dollar amount received from the sale of other services,
contractual/maintenance services, consultation fees and related activities.
3. Signage/Billboard. Amount received from renting any signage or billboard space anywhere on
the property.
4. Cell Towers. Amount received from placing cell tower or antenna equipment anywhere on the
property.
5. Government Income Subsidies. Portion of income that comes from direct government subsidies.
SECTION I – RELATED OPERATING EXPENSES
1. Fuel: The cost of fuel oil, gas or steam incurred in the course of business.
2. Light and Power: The cost of electricity incurred in the course of business.
3. Cleaning Contracts: Include the cost of contracts with cleaning-service companies or individual
cleaners.
4. Wages and Payroll: Include all wages, related payroll taxes and employee benefits for direct em-
ployees.
5. Repairs and Maintenance: Amounts paid or incurred for contracts with maintenance companies.
Include any amounts that were paid for routine repair services and for material or parts used for
repairs. Do not include reserves for replacements.
6. Management and Administration: Include office expenses and legal/accounting services related
to the operation of the business.
7. Insurance (annual): Annual charges for fire, liability, and other insurance premiums paid. Prorate
multiyear premiums on order to calculate an average annual expense.
8. Water & Sewer: Amount paid for water and sewer usage.
9. Advertising: Amount paid or incurred for advertising services.
10. Miscellaneous (detail miscellaneous expenses as illustrated on page 7 through 10)
a. ________________________________
b. ________________________________
c. ________________________________
d. ________________________________
11. Total Expenses
12. Real Estate, bad debt, depreciation and mortgage interest. These should not be included as
part of total expenses.
Comments: Use Column L - comments for any notes on your REUC reporting. For other inquiries,
email utilityrpie@finance.nyc.gov
Additional email addresses: Use this section to add any emails you wish to receive an automated
email upon submission of the RPIE.
Sign and Submit: To successfully submit your RPIE filing you must certify the information by clicking
"Sign and Submit". If you do not complete this step, your filing will not be considered compliant.
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Instructions for Form RPIE-2020-U Page 8
The following are items often categorized incorrectly as Miscellaneous Expenses. Please use this as a
reference to correctly categorize these expenses.
MISCELLANEOUS EXPENSE CATEGORIES CHART
Types of Correct Types of Correct
Expenses Category Expenses Category
Advertising related to specific A/C repairs or upkeep
property rentals Air conditioning repairs
Newspaper ads or upkeep
NYC illuminated sign charge Advertising Alarm system maintenance
Promotional ads Appliance repairs
Television ads Asbestos maintenance
Asphalt repair
Cleaning service contract Cleaning Boiler repairs
Contracts Building repairs
Burglar and fire alarm system
Con Ed steam maintenance
Gas for heating Fuel Carpenters
Oil Chemicals for cleaning
Cleaning Service
Boiler explosion premium Cleaning Supplies
Fire premium Electrical system repairs
Liability premium Insurance Electricians
Rent fidelity bonds premium Elevator repairs
Theft premium Emergency repair service
Equipment rental
Brushes Exterior painting Repairs
Decorating Exterminator/Pest Control and
Interior Painting Interior Gardening Maintenance
Labor for interior decorating Painting Gas service
Paint and General maintenance
Painting and Plastering Decorating and repairs
Spackling Glaziers
Wallpaper Graffiti removal
Hall maintenance
Amortized leasing commissions Hardware
Brokers' fees HVAC
Consultants' fees Leasing Insecticide
Leasing agent's fees Commissions Intercom repairs
Leasing contracts Iron work
Prorated leasing commissions Janitorial Services
Janitorial Supplies
City and State utility tax Landscaping
Electricity Light Lawn
Gas for cooking stove and Lobby Maintenance
NYC and NYS utility tax Power Locksmiths
Masonry
Outside labor
Parking lot repairs
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Instructions for Form RPIE-2020-U Page 9
Types Correct Types of Correct
of Expenses Category Expenses Category
Plastering Escalation billing service
Plumbers Eviction fees (except $1000
Plumbing repairs and under)
Pointing ($500 or less) Food for watchdogs
Pollution repairs General office expense
Refrigeration repairs Inspections (boilers, elevator,
Roof repairs fire, etc.)
Safety devices Interim Multiple Dwelling filing
Security fee
Sidewalk repairs Repairs Keys
Smoke detectors and Legal Fees
Snow removal Maintenance Loft Board fees
Sprinkler system maintenance Management agent fees
Stairwell maintenance Management fees
Supplies necessary for Marshall's fees
maintenance and repairs Maximum base rent filing fee Management
Swimming pool maintenance Membership fees and
Tile repairs Messenger ($200 or less) Administration
Waterproofing Meter reading service (water
Welders meters, electric meters, etc.)
Window cleaning Office expense
Window guards Office Supplies
Outside management
Accounting Fees Outside services (other than
Administrative fees subcontracted labor)
ADT computer payroll service Permits
Association dues Post Office Box fee
Auditing Postage
BID fees Professional Fees
Bookkeeping fees Protection
Building registration fee Real Estate Publications and
Carting Journals
Certified mail Management Realty Advisory Board fees
Collection fees and Rent collection fees
Computer processing Administration Rent stabilization association fee
Consultation fees Rubbish removal
Credit Card Fees Scavenger service
Credit Check Security Guards
Data processing costs Security Service
DHCR Monitoring Service charges
Directory service Service contracts
Dispossess filing fees Settlement
Dues Small property owner’s
Elevator service contract association
Environmental protection Stationery
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Instructions for Form RPIE-2020-U Page 10
Types of Correct
Expenses Category
Superintendent's telephone
Tank registration
Telecommunication
Telephone
Tenant relations
Trash/Garbage/Rubbish Management
removal and
Uniforms Administration
Uniforms (purchase and
cleaning)
Vault tax
Water conditioning
Water purification
Water treatment service
Disability welfare
Employee benefits
Federal unemployment insurance
Federal, State and City
withholding tax
FICA social security tax
Health insurance
Hospitalization
Major medical Wages
Management commissions and
New York State unemployment Payroll
insurance
Payroll Tax
Pension
Salaries (except directors &
officers)
State unemployment insurance
Union dues
Workmen's compensation
Frontage
Water and
Sewer charges or taxes
Sewer
Water charges or taxes
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Instructions for Form RPIE-2020-U Page 11
Below are Ineligible Miscellaneous Expenses and expenses that are Eligible to be included in the
Expense portion of the RPIE.
Ineligible Miscellaneous Expenses
Air rights Engineer's fee Personal insurance
Alterations Equipment purchase Pointing - over $500
Amortization (except leasing) Estimate expenses (except real Projected expenses
Appliances estate taxes) Pro-rated expense of any kind
Appraisal fee Financial charges or expenses (except leasing and insurance)
Architects fees Fines Public phone charge
Automobile expenses Franchise taxes Real estate abatement fees
Bad debt Furniture Real estate fees
Bank charges General expense Real estate taxes
Blanket insurance policies Gifts Rebates
Bond premium Ground rent Recovery charges
Building rent Health club/gym Refunds
Business insurance Improvement loan Reimbursements of any type
Business organization expenses In rem payments Renovations
Cable service Income taxes Rent
Capital improvements Insulation Rent strike settlement
Car fare Intercom Reserves for replacement
Certificate of occupancy costs Interest payments Return of rent
Certiorari costs J51 exemption/abatement filing Safe deposit boxes
Christmas expenses fee (421a filing fee) Storage
Claims of any kind Janitor's apartment and/or utilities Superintendent's apartment
Closing costs General expense and/or utilities
Commercial rent tax Late charges Tenant buyout
Commitment costs Lawsuit settlement Tenant holdovers
Common charges Lease cancellation costs Tenant moving expense
Compactor Lease surrender Tenant refund
Computer purchases Leasehold interest Tenant's refund
Construction Lien Termination fee
Consultation fee (other than Local law 5 or 10 filing fee Title insurance
that specified for management Management training Transportation
or leasing) Merchants association dues Travel
Contributions Miscellaneous expense Unincorporated business tax
Corporation expenses Mortgage Interest Vacancy
Corporation taxes Negative (bracketed) amounts Vacancy and loss of rent
Debt service Occupancy tax Vacating expense
Delivery expense Office rent Variance costs
Demolition Officers' salaries Violations
Depreciation Organization expenses Write off on leasing & renting
Drawing Parking Zoning fees
Dumpster Partners' salaries Xmas expenses
Electrical survey Penalties
Eligible Miscellaneous Expenses
Petty cash Lease buy-out Special assessments Sundry
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