Third-party costs
(15) Third-party costs include any real estate taxes, insurance premiums, maintenance costs, and any other costs (excluding a debt service cost) that relate to the leased property and are not within the control of the lessor or lessee or any person related to the lessor or lessee. (16) A variable interest rate provision means a provision in a rental agreement that requires the rent payable by the lessee to the lessor to be adjusted by the dollar amount of changes in the amount of interest payable by the lessor on any indebtedness that was incurred to acquire the property subject to the rental agreement (or any refinancing thereof), but (i) Only to the extent the changes are attributable to changes in the interest rate; and (ii) Only if the indebtedness provides for interest at one or more qualified floating rates (within the meaning of 1.1275-5(b)), or the changes are attributable to a refinancing at a fixed rate or one or more qualified floating rates. (i) [Reserved]