Negotiating a Lease Part 2

I wanted to provide an important update to my Negotiating a Lease post. The inspiration for this was provided by an old friend who suggested I structure a new lease offer differently in order to reduce depreciable long term assets in the form of leasehold improvements on the balance sheet in favour of rent which is expensed. The math goes like this:

Lets say we're looking at leasing a 2000' space for $20 per square foot and the space requires $100,000 in leasehold improvements. The rent on this space would equal $40,000 per year. If we're working from a 5+5 year lease, the improvements represent $5 per square foot over the course of 10 years. As mentioned in my first post on Negotiating a Lease, landlords sometimes offer tenant allowances for leasehold improvements and in this case asking for a $50 per square foot allowance covers the improvements. This is relevant because having the landlord pay for the improvements allows us to keep it off our balance sheet as a long term asset which we must depreciate over 5 years. By paying a little bit more per month over 10 years, you have effectively financed your build, avoided having long term debt and long term assets on the balance sheet, and instead structured it as an expense that reduces our tax at the end of the year.
Win, win, win.