We have a leasehold improvement on a lease that initially we thought would extend and exercise option. This was 5 more years. At end of lease do we expense amortize all in bulk? Should we be reevaluating each year and this year, now that we know we won’t extend, should we begin expensing more? Is there guidance on this? Not a modification, just an assessment change. Will not have effect on type of lease either way.
