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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose">Thanks Art. <o:p></o:p></a></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Scott A. Frank<o:p></o:p></span></b></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Attorney at Law<o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p> </o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>LAW OFFICES OF SCOTT A. FRANK, P.A.</span></b></span><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>5301 N. Federal Highway, Suite 170<o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Boca Raton, FL 33487<o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>p: (561) 826-5400<o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>f: (561) 423-5721 <o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'></span><a href="mailto:sfrank@saflaw.com"><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:blue'>sfrank@saflaw.com</span></span><span style='mso-bookmark:_MailEndCompose'></span></a><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p> </o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><img border=0 width=93 height=93 style='width:.9687in;height:.9687in' id="Picture_x0020_1" src="cid:image002.png@01D2102E.D92B4F80" alt="https://www.starslink.com/assets/AuthorizedAgentBadge.png"></span><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> <o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p> </o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><i><span style='font-size:8.0pt;font-family:"Verdana",sans-serif;color:black'>If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it.<br><br>Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span></i></span><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p></o:p></span></span></p></div><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><o:p> </o:p></span></p><span style='mso-bookmark:_MailEndCompose'></span><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Arthur J. Menor<br><b>Sent:</b> Friday, September 16, 2016 3:17 PM<br><b>To:</b> RPPTL Landlord Tenant Committee <landten@lists.flabarrpptl.org><br><b>Subject:</b> Re: [RPPTL LandTen] Question on Capital Expenses<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>Scott, I am not sure if there is an answer to your question under Florida law but see the attachment for a discussion of a Tennessee case.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><table class=MsoNormalTable border=0 cellspacing=3 cellpadding=0 width=480 style='width:5.0in'><tr><td style='padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><br><img border=0 width=90 height=36 style='width:.9375in;height:.375in' id="Picture_x0020_2" src="cid:image003.jpg@01D2102E.D92B4F80" alt="Shutts_Logo.jpg"><br></span><span style='font-size:6.0pt;font-family:"Arial",sans-serif;color:#1F497D'> <br></span><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black'>Arthur J. Menor</span></b><span style='font-size:6.0pt;font-family:"Arial",sans-serif;color:black'><br></span><i><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>Partner, Board Certified in Real Estate Law</span></i><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></p></td></tr><tr><td style='padding:.75pt .75pt .75pt .75pt'><div><div><div class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><hr size=2 width=350 style='width:262.5pt' noshade style='color:#004677' align=left></span></div></div></div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black'>Shutts & Bowen LLP </span></b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black'><br></span><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:black'>CityPlace Tower, 525 Okeechobee Blvd, Suite 1100</span><span style='font-size:7.5pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:#000033'>West Palm Beach, FL 33401<br>Direct: (561) 650-8510</span><span style='font-size:7.5pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:#000033'>Fax: (561) 822-5510 </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:#000033'>Cell: (561) 358-1572 <br></span><a href="mailto:AMenor@shutts.com"><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:blue'>E-Mail</span></a><span style='font-size:7.5pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><a href="http://www.shutts.com/lawyer/arthur-j-menor" target="_blank" title="View My Biography"><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:blue'>Biography </span></a><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><a href="http://www.shutts.com/index.php?vcard&id=895" target="_blank" title="Download My Information"><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:blue'>V-Card</span></a><span style='font-size:7.5pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span><a href="http://www.shutts.com" target="_blank" title=www.shutts.com><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:blue'>Website</span></a><span style='font-size:7.5pt;font-family:"Times New Roman",serif;color:#1F497D'> <br><br></span><b><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:green'>Please consider the environment before printing this email</span></b><span style='font-size:7.5pt;font-family:"Verdana",sans-serif;color:green'><o:p></o:p></span></p></td></tr></table></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> <a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Scott Frank<br><b>Sent:</b> Friday, September 16, 2016 8:24 AM<br><b>To:</b> RPPTL Landlord Tenant Committee<br><b>Subject:</b> Re: [RPPTL LandTen] Question on Capital Expenses<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Thanks for the answers so far. Please note that this is not a lease drafting question. My standard lease forms already account for this. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I am just debating with my client over an existing lease at a property they are buying. My position is that if its not excluded its included (although gaap seems to indicate that the costs need to be amortized over useful life), but they insist that the capital expenses are excluded if they are not explicitly included. So I wanted to get your take to see how far off I am. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Thanks. <br><br>Sent from my iPhone<o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><br>On Sep 16, 2016, at 8:12 AM, David Weisman <<a href="mailto:David.Weisman@gmlaw.com">David.Weisman@gmlaw.com</a>> wrote:<o:p></o:p></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>I have often seen CAM including the annual expense of the capital improvement amortized over its useful life based upon a straight line depreciation schedule. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Another concept is to exclude them, except for amortized portion of capital improvements installed for the purpose of reducing or controlling Operating Expenses or complying with applicable Laws.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>David Weisman</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>Board Certified Real Estate Lawyer</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>Greenspoon Marder, P.A.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>200 E. Broward Blvd., Suite 1800</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>Fort Lauderdale, FL 33301 </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>Phone 954-491-1120 <b>Ext. 1015</b></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'>Direct Phone 954-343-6941</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'><a href="mailto:David.Weisman@gmlaw.com"><span style='color:blue'>David.Weisman@gmlaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'><a href="http://www.gmlaw.com/"><span style='color:blue'>www.GMlaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'><image002.jpg></span><o:p></o:p></p></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> <a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Law Offices of Scott A. Frank P.A<br><b>Sent:</b> Thursday, September 15, 2016 11:03 PM<br><b>To:</b> 'RPPTL Landlord Tenant Committee'<br><b>Subject:</b> [RPPTL LandTen] Question on Capital Expenses</span><o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>All:<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>I am presently having a debate with a client regarding capital repairs/replacements/improvements in a NNN lease for an office building. The lease lists CAM components, with standard “includes but is not limited to . . .”. But the list neither includes nor excludes capital expenses explicitly.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>So do you think the Landlord can pass these expenses through? And does your opinion differ if the expense relates to a capital replacement/repair versus a capital improvement?<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>As always, thank you for your input.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Scott A. Frank</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Attorney at Law</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>LAW OFFICES OF SCOTT A. FRANK, P.A.</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>5301 N. Federal Highway, Suite 170</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Boca Raton, FL 33487</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>p: (561) 826-5400</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>f: (561) 423-5721 </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><a href="mailto:sfrank@saflaw.com"><span style='color:blue'>sfrank@saflaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal><image003.png><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal><i><span style='font-size:8.0pt;font-family:"Verdana",sans-serif;color:black'>If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it.<br><br>Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span></i><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><br>The information contained in this transmission may be attorney/client privileged and confidential. 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