These prices are based on average costs representing the building structure, core, envelope, electromechanical systems, finish of public spaces and above or underground parking spaces. They do not include the costs of individual offices finish, which is usually undertaken by the individual tenant according to their specific needs and standards; or land values, which tend to be exceptionally high, Israel being a very densely built country with very limited land reserves, thus making the land value a major component of the selling price per built square meter.