In Matter of CCB Associates v. Penale, 266 A.D.2d 805 (4th Dept. 1999), the court found that the vacant second floor of the building was unrentable without the retrofit since it lacked windows, walls or finished ceilings. However, in the context of ordinary turnover in a multi-tenant office building such as 555 White Plains Road, courts have recognized tenant-installation costs as an ongoing expense to be deducted from income as part of the capitalization process [See Matter of Blue Hill Plaza Assoc., supra and Taxter Park Assoc., supra].