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Public-record case study

CVS pharmacy at Target: public-record insurance pass-through case study

A public-record CAM case study showing $5,952 in flagged insurance pass-through charges in a CVS pharmacy sublease inside Target.

CVS Pharmacy, Inc.2021 statementNNN subleaseRetail, store-within-a-store

Apparent overcharge

$5,952

Findings

3

High confidence

$5,952

Source

SEC EDGAR, CVS Health 10-K Exhibit 10 pharmacy sublease
Host Store Commercial Package Policy Premium billed at $187,500 building-wide.
Directors & Officers Liability Insurance billed at $45,000 building-wide.
Tenant share of the non-permitted insurance pool equaled $5,952.
The full pipeline flagged 3 findings and $5,952 in total apparent overcharges.

What happened

CVS operates pharmacy departments within Target stores under a store-within-a-store sublease model. The lease allows only pharmacy-specific coverage, but the 2021 operating statement passed through Target's host-store commercial package policy and directors and officers liability insurance anyway. That pushed duplicate and corporate insurance costs into CVS's CAM bill even though the sublease says those categories are not recoverable.

Findings from the pipeline

Rule 5: Gross-Up Violation

medium confidence

$0

'Host Store Commercial Package Policy Premium' is classified as insurance (a fixed cost) and should not be grossed up. Fixed costs do not vary with occupancy, so any gross-up factor inflates this charge. Billed: $187,500.00. Exact overcharge requires manual review because the occupancy rate is not available in single-audit mode.

Math proof

item='Host Store Commercial Package Policy Premium', amount=187500.00, classification=insurance (fixed cost - must not be grossed up); exact overcharge requires original occupancy rate (manual review)

Statement references

  • Host Store Commercial Package Policy Premium

Rule 9: Insurance Overcharge

high confidence

$4,800

Insurance premium 'property' is not among the coverage types the lease permits the landlord to recover. [scaled to tenant share: 2.5600%]

Lease evidence

Recoverable insurance costs are limited to the following types: pharmacy_liability, professional_liability, workers_compensation. No other insurance types may be passed through to Tenant as operating expenses. Host store or third-party commercial package policies are not recoverable.

INSURANCE

Statement references

  • property

Rule 9: Insurance Overcharge

high confidence

$1,152

Insurance premium 'directors_and_officers' is not among the coverage types the lease permits the landlord to recover. [scaled to tenant share: 2.5600%]

Lease evidence

Recoverable insurance costs are limited to the following types: pharmacy_liability, professional_liability, workers_compensation. No other insurance types may be passed through to Tenant as operating expenses. Host store or third-party commercial package policies are not recoverable.

INSURANCE

Statement references

  • directors_and_officers

Lease evidence

  • Pro-rata share fixed at 2.56%.
  • Recoverable insurance is limited to pharmacy liability, professional liability, and workers compensation.
  • Host store commercial package policies are not recoverable.
  • The lease does not include a CAM cap.

Why this matters

The duplicate insurance issue is common in store-within-a-store and sublease structures. The tenant already carries its own risk-specific insurance, so a broad host-store policy can slip into CAM as a second bill for the same exposure. This is exactly the kind of narrow lease-language mismatch that tenants miss when they review statements by eye.

Dispute letter draft excerpt

Request for Cooperative Review of Certain Line Items. The automated review flagged an apparent discrepancy of $5,952.00 for the 2021 reconciliation year tied to non-permitted insurance charges.

Related Resources

Industry guidePharmacy CAM overchargesDetection guideInsurance pass-through guideLease languageCAM charges in subleased space
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Public-record note

This page summarizes public-record documents and CAMAudit output for educational and marketing purposes. It does not imply endorsement by CVS, Target, or any third party. Readers should review the underlying lease, statement, and dispute timeline for their own facts.

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Recovery of past CAM overcharges depends on your specific lease terms, including any audit rights deadlines or ‘binding and conclusive’ provisions, and on applicable state law. State statute of limitations periods apply to written contracts and range from 3 to 10 years; your actual lookback window may be shorter based on your lease. CAMAudit is a document analysis platform, not a law firm, and nothing on this site constitutes legal advice. Consult a licensed real estate attorney before initiating any dispute or legal proceeding.

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