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Leasehold Improvements Listings
Leasehold-Improvements-Listings-Accounting-Template
 
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Product Code: SOP V-SD-299
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As required, all leasehold improvements are capitalized.  The capitalized leasehold improvement costs are depreciated over either the (1) term of the lease or (2) service life of the improvement, whichever is shorter, and the entry is reviewed/approved via control Fixed Assets Register.

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