Improvement

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Related to improvements: Tenant Improvements

Improvement

Any changes made in a project which increases its value, such as the addition to a building or a home. An improvement may also be made by drainage, removing unsightly objects or growths; any act which serves to add utility, beauty, or otherwise increases the value of the property.

improvement

A structure or public utility or any other installation or physical change made in a property to increase its value and utility or to improve its appearance.
References in periodicals archive ?
Qualified leasehold improvement property" includes any improvement to an interior portion of a building that was nonresidential real property, provided certain requirements were met:
We have tried to capture lessons learned from industry and government agencies involved in process improvement.
1237 allows the client who holds land for at least 10 years to receive long-term capital gain treatment where the client only does infrastructure improvements such as roads and utilities, for that land's subdivision, but the cost of these improvements cannot be added to the land's tax basis [IRC Sec.
This article discusses land improvements that may be depreciable, and how to take advantage of the available tax savings.
This improvement saved production time and improved accuracy by allowing programmable adjustments to the reject gate and separating fingers.
The city of North Bay expects to start implementing a community improvement plan before the end of the year, according John Fior, the city's senior planner.
These reports effectively demonstrate how collaboration among physicians, nurses, and other professionals was the driving force for these improvement efforts.
Board of Airport Commissioners President John Agoglia said the master plan includes a number of community protections, including a budget schedule that makes many of the transportation improvements ``right up front.
If the proceeds are used for qualified construction of leasehold improvements to the space, the cash or rent reduction will not be included in the tenant's gross income.
To simplify the system and permit both taxpayers and Revenue Canada to reduce resources devoted to the calculation and verification of CCA for leasehold improvements (especially on the terminal loss and recapture calculations), we reiterate our recommendation that the Department of Finance adopt a diminishing balance aggregate pool system for Class 13 assets that operates in a fashion similar to the CCA system employed for most other assets.
Meanwhile, the resources available to effect these improvements continue to decline, particularly with the recent demise of the Boren amendment.