Coach 2013 Annual Report Download - page 787

Exhibit F
Cost Allocation Methodology
I. GENERAL COST ALLOCATION METHODOLOGIES
The following sets forth the various methodologies pursuant to which costs associated with the Building will be allocated:
1. DIRECT ALLOCATIONS Where applicable, cost categories will be split into clearly defined components (“ Direct Allocations”)
fully attributed to each Unit.
2. GSF Costs allocated by gross square footage (“GSF”) are allocated based on the total GSF of the
Building. Coach’s share of costs allocated by GSF will be the GSF of the Coach Unit divided by the
GSF of the Building.
3. THE TOWER That portion of the Building that is located from the Building’s eastern property line to 365 feet west of
the Building’s eastern property line, as more specifically shown on the plans (the “ Tower”).
4. TOWER GSF Costs allocated by GSF in the Tower (“Tower GSF”) will be split based on an allocation of the total
GSF in the Tower which is attributable to each Unit. For avoidance of doubt, the portion of the
Building located west of the point that is 365 feet west of the Building’s eastern property line to the
Building’s western property line (the “Terra Firma Portion”), which includes the parking facility,
loading docks, and certain retail space, is not part of the Tower for this purpose and, except to the
extent included in the Coach Fixed Land Cost, no costs associated with the construction of such
portion of the Building shall be allocated to the Coach Member pursuant to these Cost Allocation
Methodologies.
5. OFFICE GSF Costs allocated by “Office GSF” are allocated based on the total GSF of office space in the
Tower. Coach’s share of costs allocated by Office GSF will be the GSF of the Coach Unit divided by
the total GSF of the Coach Unit plus the aggregate GSF of the Additional Office Units.
Exhibit F – Page 1