what do do with tenant improvement reimbursement when you sell a commercial building

A tenant’s improvements have been amortized into the rent over the lease term and the tenant is still paying the landlord back for that. Now you are going to sell the building. Who gets the tenant improvement reimbursement money. the seller or the buyer. If it goes to the seller does it come in the form of a discount off the sale price?

Do the tenant improvements come under the laws of fixtures?

Who paid for the improvements?

Yes, it could be a form of discount. However, in order to know for sure, contact a real estate agent. There are may be some pitfalls.