accepted accounting principles and practices in effect at the time of acquisition of the capital item.
Notwithstanding the foregoing, the following shall be excluded from Landlords Operating Expenses for the Property:
(i) All capital expenditures and depreciation, except Permitted Capital Expenditures;
(ii) Leasing fees or commissions, advertising and promotional expenses, legal fees, the cost of tenant improvements, build out allowances, moving expenses, assumption of rent under existing leases and other concessions incurred in connection with leasing space in the Building;
(iii) Interest on indebtedness, debt amortization, ground rent, and refinancing costs for any mortgage or ground lease of the Building or the Site;
(iv) Costs incurred in performing work or furnishing services for any tenant (including Tenant), whether at such tenants or Landlords expense, to the extent that such work or services is in excess of any work or service that Landlord is obligated to furnish to Tenant at Landlords expense (e.g., if Landlord agrees to provide extra cleaning to another tenant, the cost thereof would be excluded since Landlord is not obligated to furnish extra cleaning to Tenant);
(v) The cost of any item or service to the extent to which Landlord is actually reimbursed or compensated by insurance, any tenant, or any third party;
(vi) Insurance premiums to the extent any tenant causes Landlords existing insurance premiums to increase or requires Landlord to purchase additional insurance because of such tenants use of the Building for other than office purposes or as a result of Landlords negligent failure to comply with the terms of the Lease;
(vii) The cost of any service or materials provided by any party related to Landlord, to the extent such costs exceed the reasonable cost for such service or materials absent such relationship in self managed buildings similar to the Building in the vicinity of the Building;
(viii) Salaries or other compensation paid to employees above the grade of Building manager;
(ix) The costs of correcting defects in the construction of tenant spaces that Landlord has agreed to make under this Lease or other leases affecting the Building; and
(x) damage and repairs necessitated by the negligence or willful misconduct of Landlord, Landlords employees, contractors or agents.
Operating Expenses Allocable to the Premises shall mean the same proportion of Landlords Operating Expenses for and pertaining to the Building and the Site as the