David Friedman did in his webbed version of "Price Theory" a interesting piece of work about the economics of heating and a optimal rental fee with heating subsidies (Ch. 21: http://www.daviddfriedman.com/Academic/Price_Theory/PThy_1st_Edn_Ch21/PThy_1st_Edn_Chap_21.html). But he pointed out, that heating subsidies by landlords are not normal practice. Did anybody read this chapter and has some good reasons why it isn't so? In germany we have a regulation for heating costs in tenements, so there is no freedom of contract. For commercial buildings I have no evidence.
Steffen