Clarifying Office Space SF - Gross to Usable to Rentable

Why is say an office building 300,000 gross sf. Then you deduct say 10-15% to usable so say 270,000 usable sf, then add back a loss factor of 27% to get a rentable square footage of 342,900. Can anyone explain why it becomes higher than the gross and tenants pay that for amount of space? 

I know it's not exact but still makes no sense the sf adds up to more than the actual buildable.

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Rentable includes shared spaces - bathrooms, common areas, hallways, elevators, staircases, etc. All things that are needed but not directly located within the tenant's unit. Since multiple units need this space to physically access their own space they all pay a share towards them. Then, when you add it all up, the rentable SF is greater than the total physical SF of the floor plate.

 

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