CLASSIFYING PROPERTY - LEASEHOLD IMPROVEMENTS - 8610.4
(New: 10/2020)
Leasehold improvements are improvements to property that is not owned by the state. The improvements may be capitalized if the costs meet the capitalization threshold in SAM section 8602 and one condition of SAM section 8618.1.
Improvements paid by the lessor are not recorded as leasehold improvements by the lessee.
Record Leasehold Improvements in Account 1604000.Revisions
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