Just to clarify the answers above, the category is "Qualified Improvement Property", not "Leasehold Improvements".
And it MIGHT be "Qualified Improvement Property". It depends on what exactly was done because "Qualified Improvement Property" excludes certain things.
Qualified improvement property.
Generally, this is any improvement to an interior part of a building that is nonresidential real property, and the improvement is section 1250 property and is placed in service by you after 2017 and after the date the building was first placed in service by any person.
However, a qualified improvement does not include any improvement for which the expenditure is attributable to any of the following.
