These are considered leasehold improvements and you would deduct those expenses over a three year period. The expenses are really amortized but will be treated as depreciation for your business.
Technically, you are amortizing leasehold improvements rather than depreciating them. The reason is that the landlord owns the improvements, so you are only exercising an intangible right to use the improvements during the term of the lease - and intangible assets are amortized, not depreciated.
How to account for leasehold improvements — AccountingTools
@jttolliver
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