I agree that maintenance per square foot is a better measurement than per share however even then, is it very subjective. If you take a look at it from the perspective of financial sustainability, "Building A" might have low maintenance, interest only mortgage and plan to assess for capital repairs and replacements while "Building B" may have higher maintenance, a self amortizing mortgage and not plans to assess. Both get to the same point in the end but their approach is different (one could argue that the approach that "Building B" is using is could be less expensive in the end).

If you want, I could take a look at your financial statements to see if I could give you some perspective - free of course. I am a corporate accounting professional at a major NYC based insurer dealing with very large plans.