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Construction items that can typiclly be reclassified to save you money on tenant improvements:

Floating laminate floors, carpet, vinyl; Demountable partitions; Landscaping; Paving and surfacing; Swimming pools; Siste lightiing; A/C and heating units; Peripheral equipment; cabinetry and counters.

Again, I'm not a CPA.  Consult yours to find our how much of the cost of a tenant improvement you can save by accelerated depreciation caused by Cost segregation.  My pick, James Moore and associates right here in Daytona.

If you're looking to lease also seek a leasing professional.  Today, there are more concessions and deals out there than you can imagine and the beauty is, the broker is most always paid by the Landlord.  If your lease is expiring in the next six months call me, Claude Gardner, 386 846 4135.  The "cost of occupancy" is one of the biggest numbers in the budget of your business.  Don't take it lightly.  www.BusinessLocationsOnLine.com/Resume