The following guide  can  be used  to illustrate what different amounts of tenant allowances will produce in terms of leasehold improvements. It is intended as a guide only as specifics of each building, tenant and situation can vary. The assumptions in this guide are:

If a company is a heavy user of computers and/or has special requirements with regard to computer rooms, printing departments, UPS service, data and voice cabling, etc., costs can increase by $1.00-$2.00 per ft.2 depending upon the size of the leased space.

Tenant allowance: Description:
$23.00/ft.2 Painted drywall partitions from floor to T-bar ceiling; one power and telephone outlet per person; HVAC and lighting changes to suit new layout; 28 oz. level loop nylon carpet, glue down; painted solid core wooden doors and frames with medium duty hardware; wallcovering in reception and boardroom; one coat closet; upper and lower kitchen cabinets with sink.
$27.50/ft.2 Painted and insulated drywall partitions from floor to T-bar ceiling with sound insulation around principal rooms such as conference rooms and President’s office; HVAC changes; lighting changes - incandescent lights in the boardroom and the reception; one power/telephone outlet per person with dedicated lines for computers and conference rooms; wallcovering in reception, boardroom and two principal offices; 28 oz. cut pile Antron carpet or equal with carpet base; full height oak or mahogany doors and frames with heavy duty hardware; kitchen cabinets with sink; one coat closet; built-in eight foot cabinets in mailroom.
$32.00/ft.2 Painted drywall partitions from floor to T-bar ceiling with reveals around doors and frames at the ceiling and recess for carpet base; sound insulation around principal rooms; wallcovering in all principal areas and main corridors; drywall ceilings in the reception and boardroom with incandescent lighting and linear diffusers; exhaust fans in all conference and meeting rooms; power, telephone and communications cabling throughout as required; HVAC and lighting changes as required; 32 oz. cut pile Antron or equal, wood or marble flooring in reception area; full height oak or mahogany doors and frames with heavy duty hardware; cabinetry in boardroom, mailroom, kitchen and all other areas as required.
$35.00/ft.2 Painted drywall partitions from floor to T-bar ceiling with reveals around doors and frames at the ceiling and recess for carpet base; sound insulation around principal rooms; wallcovering in all principal areas and main corridors; very high end reception and boardroom including marble or wood in the reception, special lighting and drywall ceilings in reception, all meeting rooms and some private offices; exhaust fans in all conference and meeting rooms; power, telephone and communications cabling throughout as required; HVAC and lighting changes as required; 40 oz. cut pile Antron or equal, carpet and/or wood base throughout; full height oak or mahogany doors and frames with heavy duty hardware; one coat closet; upper and lower kitchen cabinets with sink.