I recently purchased a tire and service center business and am leasing the building. I have an opportunity to reduce my energy costs by upgrading lighting throughout building but I don't own the building but am leasing it. The owner I'm sure will be reluctant to pay the upfront costs. Payback is only two years and savings are significant as well as rebates from the power company. I understand that I will benefit from immediate energy cost saving but the owner also obviously benefits from the improvement to the building. What are my options to get the upgrade financed and what would be the best way to go about it. The current lease does not obligate the owner to pay for the upgrade. If I make the investment and sell the business how to I get the value of the leasehold improvement? Are there tax advantages? Any thoughts appreciated.