Do window films qualify for leasehold improvements?

Yes, window films can qualify as leasehold improvements if they are affixed to the property and intended to enhance its functionality or aesthetic appeal. These improvements typically benefit the landlord, as they can increase the overall value and appeal of the space. However, whether they qualify may depend on the specific terms of the lease agreement and local regulations. It's advisable to review the lease terms and consult with a legal or financial expert for clarity.