Property Improvements Leasehold Vs Freehold & Amortisation

Caspar1

I have a set of trading accounts which show Improvements to Freehold Property number 1, and Improvements to Leasehold Property number 2 (both Properties are not owned by the business and are rented to them) and both premises are used for a trade.

This goes back some years, and the figures spent, have remained on the accounts in full.  I have no information of what was done at the time of the expenditure some 10 or more years ago.

I would have expected to at least see some amortisation, as if the business was ended or sold, they would not get this value back. Shouldn't they be reducing down?

Is there a reason why these figures may have been left intact in the balance sheet?