Property Management

A Pennsylvania commercial lease tenant who makes improvements to the premises must determine whether the improvements are 'trade fixtures' or permanent fixtures because:

AAll improvements become the landlord's property immediately
BTrade fixtures can be removed by the tenant at lease end; permanent fixtures become the landlord's property✓ Correct
CPermanent fixtures have no tax implications
DTrade fixtures must be disclosed to PREC

Explanation

Trade fixtures (equipment used in the tenant's trade or business) can generally be removed by the tenant at lease end, even though they're attached to the building. Permanent improvements made to the real estate typically become the landlord's property at lease termination unless the lease provides otherwise.

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