The ARMS program offers leasehold improvements to prospective clients to upgrade, meet code requirements, or adapt existing infrastructure to business client needs.

The value of the leasehold improvements should be capitalized and depreciated over the lesser of the lease life or the leasehold improvements life.

Does the building of leasehold improvements represent an "accession" to wealth?

The charge represents the write-off of capitalized leasehold improvements at the New Rochelle site, he said.

Also, leasehold improvements to realty are generally treated as real property under MACRS.

He started his eye care center right before the economic down turn by utilizing the Patriot Express Loan Program for leasehold improvements, equipment and inventory.

The NCC benefitted greatly from the leasehold improvements made to the house by Peter Fallis.

Now, let's say you spend that $20 on office construction (what the IRS calls "leasehold improvements.")

Office furniture can be depreciated much faster than leasehold improvements, over 7 years.

Purchase of equipment, leasehold improvements, machinery, supplies, or inventory.