Would electrical wiring be considered leasehold improvement?

Yes, electrical wiring can be considered a leasehold improvement if it is installed to enhance the functionality or value of a leased space. Leasehold improvements are modifications made to a rental property by the tenant, and if the wiring is part of those enhancements, it qualifies as such. However, the classification may depend on the lease agreement and the nature of the improvements. Generally, if the wiring is integral to the operation of the business, it is likely classified as a leasehold improvement.