DR-405 leasehold improvements line 20

Is Line 20 on the Florida DR-405 only for improvements made by people who make improvements while leasing someone else's property? Or if I own the property and I'm renting it out to someone else, but I make improvements to it, does that need to be reported?

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DR-405 leasehold improvements line 20

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DR-405 leasehold improvements line 20

DR-405 leasehold improvements line 20

That I leased TO others? Or that I leased FROM others?

DR-405 leasehold improvements line 20

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