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As a general rule, any improvement that you do is considered an "improvement". If you are leasing a property, it would then be considered a leasehold improvement. Now, that question should, and probably would, be best answered by an attorney. I am not an attorney, and therefore can not provide legal advice. I am, however, a licensed flooring contractor in California, so my advice should be, and is intended to be strictly about flooring from a flooring contractor's point of view. I believe the main issue you would have here, from the flooring point of view, is that since it's a fitness club, where rubber flooring is conducive to the fitness environment, and it is an improvement over bare concrete, it would be considered an improvement. Please remember, I am not an attorney, nor do I intend to provide legal advice. The key word in your question is HAVE. Does it HAVE to be considered a leasehold improvement? I don't know. I hope that I haven't disappointed you!

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Q: Does rubber flooring in a fitness club have to be considered a leasehold imrpovement?
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