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leasehold improvement

   Also found in: Acronyms 0.03 sec.
Leasehold Improvement
Improvements on a leased asset that increase the value of the asset.

Notes:
A leasehold improvement is classified as an asset that must be depreciated over time.

Leasehold improvement
An improvement made to leased property.
leasehold improvement
An improvement of a leased asset that increases the asset's value. The expense of a leasehold improvement is carried as an asset that declines in value over time as the value is depreciated over the life of the lease or the improvement.
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Qualified leasehold improvement property" includes any improvement to an interior portion of a building that was nonresidential real property, provided certain requirements were met:
Reading "between the lines" of new legislation by Wieder, Marc / Real Estate Weekly
197 to which the MACRS rules apply, (3) water utility property to which the MACRS rules apply, (4) qualified leasehold improvement property to which the MACRS rules apply, (5) nonresidential real property or (6) residential rental property.
GO Zone Act provisions for hurricane victims by Bloom, Aaron / The Tax Adviser
If your company doesn't require a loan or other financing to construct its initial leasehold improvements, you should nonetheless make every effort to negotiate a financeable ground lease in order to give you sufficient flexibility to use its leasehold interest and leasehold improvements to obtain financing at a later date.
Why your ground lease should be financeable by DiGeronimo, Michael E. / Financial Executive
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