IN: What happens next?

How to account for tenant improvements
Define tenant improvements.
Tenant improvements are capital improvements made by the landlord. The landlord makes these improvements to prepare the space for the tenant.

OUT: These improvements become permanent components of the property. They are owned by the landlord, and they remain capital assets of the landlord even when the tenant takes possession of the property.

IN: What happens next?

How to trim trees
Wear safety goggles, helmet, and purchase a step ladder.
Safety goggles and a helmet or hard hat will protect your head and eyes as you prune adult trees. You may also need a small step ladder to reach higher branches.

OUT: However, if the branch is located high in the air and requires an extension ladder, consult a professional instead of trying to do it yourself. Purchase this equipment online or at a hardware store.

IN: What happens next?

Then, the couple put lights and ornaments on the tree. A toddler helps walks around and also help put ornaments on the tree. after

OUT:
, the man holds a toddler that puts a star on top the christmas tree.