The term "Common Expenses” shall mean and include the actual and estimated expenses of operating the Associations, including any reasonable reserve, all as may be found to be necessary and appropriate by the Board pursuant to this Declaration, the Bylaws, and the Articles. Common Expenses shall also include but not be limited to, any expenses necessary for maintaining entranceways, perimeter fences, signs for the Subdivision, boulevard and cul-de-sac island plantings as well as recreational areas and facilities.