Zev Co. leased a property under a finance lease and incurred landscaping costs of $200,000 to improve it. The controller of Zev is not sure over what period the leasehold improvements should be amortized. Which section of the Accounting Standards Codification best describes the amortization period for the leasehold improvements? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.