A Standard Clause for use in a multi-tenant office building. In this Standard Clause, the tenant pays its proportionate share of the increases in real estate taxes and operating expenses above those expenses incurred in a base year. This Standard Clause favors the landlord but has integrated notes with important explanations and drafting and negotiating tips for both landlords and tenants. While commercial real estate leases are generally governed by state law, this jurisdictionally neutral Standard Clause is useful and relevant in every state.