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NNN Lease CAM Reconciliation Template

A reconciliation template specifically for NNN (triple net) leases, covering the three expense pass-throughs: property taxes, insurance, and common area maintenance — with gross-up and cap provisions.

Last updated: March 2026

Who This Is For

Landlords reconciling NNN leases where all three pass-through components (taxes, insurance, CAM) must be reconciled together.

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What's Included

  • Three-N expense summary: taxes, insurance, CAM
  • Property tax pass-through (100% recoverable in NNN)
  • Insurance pass-through (100% recoverable in NNN)
  • CAM expense pool with gross-up
  • Pro-rata share and denominator section
  • CAM cap comparison (if applicable)
  • Combined NNN true-up per tenant

Key Features

All three NNN pass-through categories in one template
Gross-up for CAM variable expenses
CAM cap section (common in NNN retail leases)
Works for single-tenant and multi-tenant NNN properties

Frequently Asked Questions

Do NNN leases require annual reconciliation?

Yes. Triple net leases require annual reconciliation because tenants pay estimated monthly amounts throughout the year. At year-end, actual property taxes, insurance premiums, and operating expenses are compared to estimates, and the difference is reconciled as a true-up payment or credit.

What's the difference between NNN and NN reconciliation?

In a triple net (NNN) lease, tenants are responsible for property taxes, insurance, and CAM — all three pass-throughs. In a double net (NN) lease, tenants pay property taxes and insurance, but the landlord typically covers CAM. The reconciliation scope differs accordingly: NNN reconciliations include all three categories, NN reconciliations typically cover only taxes and insurance.

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