Accounting for leasehold improvement allowance (tenant improvement allowance).
A reader recently posed the question of how they should treat their leasehold improvements allowance on their books.
How a leasehold improvement allowance (or tenant improvement allowance) is handled differently as a matter of accounting depending on whether the lessor will own the improvements, the lessee will own the improvements, or a flow-through arrangement.
For a closer look at this, check out this article.
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