Operating Expenses

Hi,

I have a few questions on Operating Expenses and reconciliation.

1. Is it typical to create one operating expense agreement per lease per year?  So if I have a 3 yr lease, would I create an agreement for each year of lease or one agreement to cover the 3 years?  Also, the items being paid would be a) taxes, b) insurance, c) CAM.  Keep in mind, the landlord will be providing reconciliation annually.
2. Is it typical to create one expense group, or 3 expense groups to cover the types of expenses in 1 above?  Note that for expense type in 1, I would want a different GL natural account charged.  Also, each expense in 1 would be using the same pro-ration basis.