Expenditures that enlarge a building,any elevator or escalator,any structural component that benefits a common area or the internal structural framework are not considered qualified leasehold improvement property.

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Qualified leasehold improvement property is defined as any improvement to an interior portion of nonresidential real property made by either a lessee or a lessor pursuant to a lease.

Expenditures That Enlarge a Building,any Elevator or Escalator,any Structural Component