Qualified improvement property consists of improvements to the interior of nonresidential real property. These improvements must have been placed in service after the building was first placed in service. Qualified improvement property excludes enlargements to the building and the building’s elevators/escalators.
The primary federal tax benefits for lessees and building owners who improve qualifying business property include bonus depreciation, expensing under Section 179, and a shorter depreciable life.
这样看您又对啦 。。。