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leasehold improvement

 - 2 dictionary results
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Lease Hold
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Financial Dictionary

Leasehold Improvement

Improvements on a leased asset that increase the value of the asset.

Investopedia Commentary

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

See also: Lease, Lessee, Lessor, Leveraged Lease, Synthetic Lease

Investopedia.com. Copyright © 1999-2005 - All rights reserved. Owned and Operated by Investopedia Inc.
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FASB Guidance
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www.accountingresearchmanager.com
Lease Hold
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Financial Dictionary

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.

Wall Street Words: An A to Z Guide to Investment Terms by David L. Scott.
Copyright © 2003. Published by Houghton Mifflin.
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