I will share you for more information of lease improvement
If the company is a lessor, we will calculate depreciate rate as assets useful life; 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.
But if the company is a lessee, it is cost and amortize as expense for service of agreement.