Where Incentives Become Either Leverage or Leakage Tenant Improvement (TI) allowances are one of the most influential tools in commercial leasing negotiations. When structured correctly, they help attract high-quality tenants, accelerate leasing velocity, and support long-term asset performance. When structured poorly, they quietly erode returns, inflate capital exposure, and distort the true economics of a lease. The challenge is not whether TI allowances should exist—it is