[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR102-85.100] [Page 286] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 102--FEDERAL MANAGEMENT REGULATION PART 102-85--PRICING POLICY FOR OCCUPANCY IN GSA SPACE--Table of Contents Subpart C--Tenant Improvement Allowance Sec. 102-85.100 How does a customer agency pay for tenant improvements? To pay for the installation of tenant improvements, the customer agency may spend an amount not to exceed the tenant allowance. The amount spent by the customer agency for TIs is amortized over a period of time specified in the OA, not to exceed the useful life of the improvements. This amortization payment is in addition to the shell rent and services.