Grossing Up Expenses

For an under-utilized (15-25% physical occupancy) but on paper 100% occupied office, how should I think about historical expenses going into the future? (Namely variable expenses such as utilities/cleaning). Is it safe to "gross-up" the variable portion of the expenses (20-30% rough guess) from 15-25% occupancy to 95-100% occupancy and leave the fixed portion?

The heart of my question is, do under-utilized office buildings (15-25% rate) but fully occupied lease-wise, produce similar expenses to an office building that is simply 15-25% occupied?

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