203. A company leases office space and spends $90,000 for remodeling to suit its needs. The lease is for an original period of three years with an option to renew for another three years. The physical life of the improvements is 10 years. The leasehold improvements are amortized over a period of six years, or $15,000 a year, if the lessee believes it likely that the lease will be renewed. Otherwise, they are amortized over three years, at $30,000 a year. In any event, they are not amortized over 10 years. Explain the leasehold improvement in the given context