185 flats for sale in Briton Ferry Neath

A beautifully presented and thoughtfully redesigned two-bedroom first floor (no lift) apartment situated within the highly desirable Maritime Quarter, enjoying panoramic south-facing marina views and a superb lifestyle setting. This attractive apartment has been cleverly reconfigured to create a bright and sociable open-plan living environment with the kitchen opened into the main reception space to maximise light, flow and entertaining potential. The living room as space for dining and enjoys direct access onto the property’s outstanding feature balcony, a substantial brick-built terrace measuring approximately 5m x 3.5m, offering breath-taking panoramic views across Swansea Marina, with a glimpse of the sea visible between the surrounding buildings. South-facing in orientation, the balcony provides an exceptional outdoor living space with ample room for al fresco dining, entertaining and BBQs.The contemporary shower room has been uniquely designed with a Mediterranean-inspired aesthe

Any interested parties must submit any higher offers in writing to the selling agent before exchange ofcontracts takes placeSet in the heart of the vibrant Swansea Marina, this spacious and immaculately presented 2-bedroom apartment offers the opportunity to enjoy waterside living in one of the city’s most desirable locations. This property offers the ideal blend of comfort, space, and lifestyle. Whether you’re a first-time buyer or downsizing without compromise.Positioned on a quiet residential development, this light-filled apartment features two generously sized double bedrooms, including a master suite complete with stylish en suite shower room. A separate modern family bathroom serves the second bedroom, making this layout ideal for guests, sharers, or small families.There is an open-plan living, dining, and kitchen space, designed for modern living. The well-equipped kitchen includes ample storage and integrated appliances.Additional features include:Double glazing and electric h

Bay is pleased to offer for sale this well-appointed studio. In close proximity to the city centre, the property offers good access to local bars, restaurants and amenities, the exciting SA1 development, Swansea Arena and convenient access to the M4 motorway. The property is set on the second floor and comprises hallway, shower room and living room area with adjoining kitchen. Virtual viewing video available. Tenant in-situ. Please note there is no allocated parking with this property. Permits may be obtained from the council for on street parking. Please refer to Ofcom checker for mobile signal and coverage. Electric heating. No lift. At time of publication: Service Charge: £1279.43 Half-yearly Ground Rent: £75 p.a. Leasehold: 125 years from 25.12.1993 (92 years remaining). Council Tax: Band B. EPC Rating: E

Stylish seventh floor apartment with panoramic views over Swansea Marina and beyond. The property comprises two double bedrooms, Master with en-suite, Lounge diner with a sit out balcony open plan to a modern fitted kitchen with integrated appliances and modern bathroom. Other features include lift access from the apartment to the secure underground parking, the allocated space provided with this property is a disabled parking space, electric heating, 24 hour concierge. CASH ONLY INVESTMENT.Entrance - Seventh Floor. Lift Access to apartment and car park.Hallway - Wall mounted intercom. Spot lights. Door to cupboard housing hot water cylinder.Lounge Kitchen/Diner - 8.66mx4.32m (28'5x14'2) - Two single double glazed French doors leading to sit out balcony with panoramic views across the Marina. Electric heater. TV point. Spot lights. Laminate wood effect flooring. Open to;Kitchen - Fitted with a modern high gloss kitchen with complimentary wood effect work surface over. Stainless steel o

Diamond Properties are delighted to welcome to the market this modern one bedroom apartment located in the highly sought after area, Squire Court, The Marina.This spacious property which has been tastefully modernised benefits from an open-plan/kitchen/living area, modern bathroom and a large double bedroom. Located on the third floor enjoying magical views across the harbour, located just a short walk from Swansea City Centre, Swansea Bay Campus and the stunning Swansea front.Is is also noted that the freehold is owned by the building vendors benefiting from a long term lease and reduced service charges

Nestled in the charming area of Highmoor, Marina, Swansea is this delightful two bedroom Maisonette. With its private entrance, this property provides a sense of exclusivity and privacy, making it an ideal retreat for individuals or couples.Located to the ground floor, separate kitchen and Livingroom with access to the courtyard garden. To the first floor are two bedrooms and a bathroomAdditionally, the property benefits from allocated parking, a valuable feature in this sought-after location. Marina is known for its vibrant community and proximity to local amenities, making it a convenient choice for those looking to enjoy the best of Swansea living.Do not miss the chance to make this lovely property your own. Viewing Highly recommended.Entrance - Private Entrance.Hallway - Kitchen - 3.65 x 2.15 (11'11 x 7'0) - Living Room - 3.3 x 4.83 (10'9 x 15'10) - Stairs To First Floor - Landing - Bedroom One - 2.90 x 3.88 (9'6 x 12'8) - Bedroom Two - 2.56 x 3.62 (8'4 x 11'10) - Bathroom - Extern

SUMMARYWelcome to the market this luxury two-bedroom duplex apartment, presented over two floors in the heart of Swansea. The apartment is located close to the bustling city centre and viewing is advised to appreciate the location and finish this property boasts.DESCRIPTIONPeter Alan are pleased to offer for sale this luxury two-bedroom duplex apartment, presented over two floors in the heart of Swansea. The apartment is located close to the bustling city centre. The apartment consists of two double bedrooms, a bathroom and a storage cupboard to the first floor, with bedroom 2 offering an en suite bathroom. On the second floor, is the open living, dining and kitchen area which leads out onto a private balcony. Furthermore, the property has an allocated and secure underground parking space. Castle Quarter consists of four private apartments which can be accessed via a spiral staircase which is located at the perimeter of the Castle Gardens. There is also lift access form the rear of the

Offering its own private entrance, this ground-floor studio apartment enjoys sea views and is available with no onward chain, making it an ideal purchase for first-time buyers, a holiday home, or an investment opportunity.Further features include a modern shower room, allocated parking, and easy access to the marina, as well as a range of local shops, cafés, and restaurants.Ground Floor - Private Entrance. Door into;Hallway - Vinyl flooring. Doors to;Lounge Diner Kitchen - 5.83 x 4.314 (19'1 x 14'1) - Open plan with two double glazed windows to front offering south facing sea views across Swansea Bay and toward Mumbles Head. Kitchen is fitted with wall, base and drawer units with complimentary work surface over and tiled splash back above. Integrated oven with four ring electric hob and stainless steel extractor fan over. Stainless steel sink with drainer and mixer tap. Integral fridge/freezer. Door leading to storage cupboard hosting water cylinder.Lounge/ sleeping area. T.V and telep

SUMMARYA fantastic opportunity to buy a well planned and generously sized apartment in the Marina Wharf complex. Having lovely views over Swansea Marina, this apartment is located in the centre of the bar and restaurant area of the Marina and only a moment away from the beach.DESCRIPTIONAn amazing opportunity to buy a well planned and generously sized apartment in the Marina Wharf complex. Having access by lift or staircase, the fifth floor apartment comprises of; entrance hall, open planned lounge/ kitchen, three bedrooms two of which offering en suites and family bathroom. Having splendid views over Swansea Marina, this apartment is located in the centre of the bar and restaurant area of the Marina and only a moment away from the beach. Furthermore, this apartment is sold with sitting tenants and is an ideal investment. Viewing comes highly advised. To view this apartment please contact a member of the team today[use Contact Agent Button].An AML fee of £80 (including VAT) is chargeab

Bay is delighted to offer for sale, this attractive two bedroom, second floor apartment (no lift access), located in the heart of the Marina within walking distance to the beach. The accommodation briefly comprises an entrance hallway, benefiting from airing and storage cupboards, leading to an open-plan living room with Juliet balcony and a partial sea view. There is an adjoining kitchen area with integrated appliances, a family bathroom and two double-sized bedrooms. The main bedroom benefits from a Juliet balcony and access to the en-suite shower room. Electric heating. Allocated parking space. Viewing comes highly recommended! At time of publication: Leasehold: 125 years from 1 February 2005 (104 years remaining). Ground Rent £100 p.a. Service Charges: £2,040 p.a. - reviews annually (to include water charges). Council Tax: Band E. EPC Rating: B. Please refer to Ofcom checker for mobile signal and coverage. No EWS1 currently in place

INVESTMENT ONLY*A seventh floor property benefitting from views over Swansea Bay and The Marina Basin. The accommodation comprises of two bedrooms, one of which has a walk in wardrobe, bathroom, open plan kitchen and living room with sun balcony over looking the bay. Other features include allocated underground parking, lift access and onsite concierge.Cash buyer only.7th Floor. Lift Access.Entrance - Enter via wooden door into:Hallway - Electric heater. Spotlights. Airing cupboard. Storage cupboard. Door to:Bedroom One - 12'09 x9'01 - Double glazed window to rear with views over Swansea Marina. Electric heater. T.V. Point.Bedroom Two - 14'01 x 9'02 - Double glazed window to front with views over Swansea Bay. Electric heater. Spotlights. Door to walk in wardrobe.Bathroom - White suite comprising of panelled bath with shower over, low level w.c. and pedestal wash hand basin. Splash back tiling. Towel heater. Spotlights.Kitchen - 13'00 x 7'07 - Range of black high gloss wall, base and dr

BENEFITTING FROM A LEASE EXTENSION*Set in the heart of Swansea’s highly sought-after Maritime Quarter, this recently refurbished first-floor apartment in Abernethy Quay offers prime waterfront living with a long lease for added peace of mind.The apartment features a bright living space, separate stylish kitchen, a well-designed bedroom, and a sleek, modern bathroom, all finished to a high standard. Marina views and allocated parking further enhance the appeal.With the Marina, waterfront promenade, bars, cafés, restaurants, and the city centre all just moments away, the location is hard to beat. A fantastic opportunity to secure a modern home or investment in one of Swansea’s most desirable areas. No on going chain.Entrance - Via communal hallway with stairs to first floor.Hallway - Storage cupboard. Radiator. Call Entry System. Door to airing Cupboard. Doors to all rooms.Bathroom - 2.0 x 1.92 (6'6 x 6'3) - Modern three piece suite comprising bath with shower over, low Level W.C, and wa

Nestled in the picturesque Cork House Marina in Swansea, this delightful ground floor apartment offers a perfect blend of comfort and modern living. With two well-proportioned bedrooms, this property is ideal for couples, small families, or those seeking a serene retreat by the water.As you enter the apartment, you are welcomed by a spacious reception room that boasts stunning marina views, creating a tranquil atmosphere to unwind after a long day. The modern kitchen is equipped with contemporary fittings, making it a joy to prepare meals while enjoying the scenic backdrop. The bathroom has also been tastefully updated, ensuring a fresh and inviting space for relaxation.The apartment's location is a significant highlight, providing easy access to the vibrant local amenities of Swansea, including shops, restaurants, and recreational activities. The marina itself offers a picturesque setting for leisurely strolls, and the nearby waterfront is perfect for those who enjoy outdoor pursuits.

FOR SALE BY MODERN AUCTION - Two double bedroom apartment with balcony overlooking the golden bridge and Swansea Arena. Lounge open to fitted kitchen. Bathroom. Communal entrance with lift. Electric under floor heating and Aluminium double glazed windows. City centre location within walking distance to all shops and Swansea marina. There are no pets allowed in this building. New hot water tank installed December 2024. EPC C. Rent previously achieved £950pcm. Offers an investment opportunity. Leasehold - 179 years remaining.Being Sold by EXP UK Modern Auction (BUY IT NOW Option Available) – Reservation Fee AppliesCommunal EntranceLetter boxes. Staircase with area you can store bikes. Lift facility to the second floor.HallwayAiring cupboard housing hot water tank. Telephone intercom.Lounge/Diner 18'11 x 11'7Aluminium French doors to balcony area where you can overlook Princess Way and towards Swansea Arena. Under floor heating.Kitchen 10'10 x 7'9Aluminium double glazed window to side. Fi

Nestled in the desirable Maritime Quarter of Swansea, this charming top-floor apartment on Patagonia Walk offers a delightful blend of comfort and convenience. With two well-proportioned bedrooms and a spacious reception room, this property is perfect for individuals or couples seeking a serene coastal lifestyle.The apartment boasts a lovely balcony, where you can enjoy partial sea views, making it an ideal spot for morning coffee or evening relaxation. The proximity to the beach allows for leisurely strolls along the shore, while the vibrant city centre is just a short distance away, providing easy access to a variety of shops, restaurants, and local amenities.Constructed between 1980 and 1989, this apartment combines modern living with a touch of character. The well-designed layout includes a bathroom that caters to your daily needs, ensuring comfort and practicality. Additionally, the property benefits from parking for one vehicle, a valuable feature in this bustling area.Whether yo

Introducing this exceptional two-bedroom city apartment, offering a remarkable opportunity for both first-time buyers and investors seeking a lucrative venture in a prime urban location. Located within a vibrant cityscape, this contemporary living space boasts a striking Juliet balcony that invites an abundance of natural light into the interiors.Upon entering, you are greeted by a well-appointed living area that seamlessly transitions into a modern kitchen, perfect for culinary enthusiasts. The apartment features two generously sized bedrooms, providing ample space for relaxation and personalisation. Noteworthy for its investment potential, this property commands a steady rental income of £1,300 per calendar month, positioning it as a desirable asset for those looking to expand their portfolio with a high-yield property. Additionally, the inclusion of allocated parking ensures convenience and peace of mind for residents with vehicles.Emphasising ease and efficiency, this apartment is

2 Bedroom Apartment For SaleProperty Overview- Modern 2-bedroom apartment in the prestigious Excelsior Apartments development- For sale at £145,000 – excellent value for central Swansea living- Located in the heart of Swansea city centre, moments from shops, restaurants, and the marinaInterior Features- Two generously sized double bedrooms- Master bedroom with en-suite shower room- Additional separate family bathroom with full tiling and bath- Spacious open-plan lounge and dining area with large windows- Contemporary fitted kitchen with integrated appliancesParking & Building Amenities- Secure basement car parking space included- Lift access to all floors- Secure entry system for residents- Well-maintained communal areasLocation Benefits- Prime SA1 postcode – walking distance to Swansea Marina, Wind Street, and the Quadrant Shopping Centre- Close to Swansea University campuses and SA1 Waterfront- Excellent public transport links and easy access to M4 corridorInvestment Highlights- Stro

An appealing one-bedroom flat, perfectly positioned for urban living, offers a comfortable and convenient lifestyle with easy access to Swansea City Centre. This inviting property presents an excellent opportunity for investors, or professionals seeking a well-located property. Step inside to discover an open plan living apartment, designed to provide a versatile and comfortable space for relaxation and daily activities. The fitted kitchen seamlessly integrates into the living area, offering a practical and efficient space for meal preparation. The property further benefits from a good-sized bedroom, providing a peaceful retreat, and a well-appointed family bathroom, catering to everyday needs. The interior presents a well-maintained and clean aesthetic throughout, ready for immediate enjoyment.Situated in a prime Swansea location (SA1), this home benefits from its close proximity to all the city centre's amenities and excellent transport links, making daily life effortless. Residents

Located in the heart of Swansea Marina, this top-floor dual-aspect apartment boasts views across the Marina, the Swansea Maritime Museum, and partial sea views from the kitchen. Enjoy the vibrant waterfront lifestyle with easy access to Swansea Bay and the City Centre just a short walk away. The property features a double bedroom, a lounge/diner, a separate kitchen with walk-in larder and partial sea views, along with a bathroom. Additional benefits include gas central heating and allocated surface parking.Cash only due to lease length. *SOLD AS SEEN INC FURNITURE*Entrance - Top Floor, stairs to all floors.Vestibule And Hallway - Bedroom - 3.68 x 2.68 (12'0 x 8'9) - Lounge - 3.69 x 3.12 (12'1 x 10'2) - Kitchen - 3.65 x 2.27 (11'11 x 7'5) - Bathroom - 2.12 x 1.8 (6'11 x 5'10 ) - Parking - Allocated surface parking space.Council Tax Band C - Epc Rating - C - Tenure - LeaseholdLease Term 99 years 58 years remainingService Charge £190.01 pcmGround rent £100 paNo ChainUtilities - Electric -

SUMMARYModern upper floor two-bedroom apartment with balcony, en-suite to master, and open-plan living, suitablly located in Swansea.DESCRIPTIONSituated in the sought-after Excelsior development on Princess Way, this well-presented upper floor apartment offers stylish and convenient city living.The property features a bright open-plan kitchen and lounge area, creating a contemporary and sociable living space. There are two well-proportioned bedrooms, including a master bedroom with en-suite, while the second bedroom benefits from access to a private balcony. A modern family bathroom completes the accommodation.Ideally located in the heart of Swansea, the apartment is within easy reach of local amenities, shops, and transport links, making it perfect for both owner-occupiers and investors.Leasehold details are to be confirmed.Kitchen/Lounge 23' x 11' 11 ( 7.01m x 3.63m )Bedroom 1 12' 8 x 11' 8 ( 3.86m x 3.56m )Bedroom 2 12' 2 x 9' ( 3.71m x 2.74m )Bathroom 7' 10 x 5' 6 ( 2.39m x 1.68m )

Investment Property with Potential Gross Yield of 9%TENANT IN SITU Lease until 2256Service Charge: £1852.94 Per Annum.A well presented 2nd floor studio apartment, situated centrally to Swansea City Centre within the popular apartment building of Excelsior on Princess Way.Comprising; communal entrance, communal hallways, stairwell and elevator access. Entrance hallway, open-plan living, bedroom into a kitchen and dining area, storage and fitted bathroom. With a tenant in situ and ideally located near shops, bars, restaurants, public transport routes leading to and from Swansea University, this property is an ideal investment opportunity.Viewings are highly recommended and strictly by appointment only. Call our Swansea team today and book yours. EPC rating: C. Tenure: Leasehold

Nestled in the heart of the picturesque Marina in Swansea, this charming two-bedroom apartment on Trawler Road is a true gem waiting to be discovered. As you step into this delightful property, you are greeted by a lounge diner that opens up to a lovely balcony, perfect for enjoying your morning coffee or unwinding after a long day. The separate kitchen offers ample space for culinary adventures, making it a joy to whip up your favourite meals.With two generously sized double bedrooms, there is plenty of room for relaxation and a good night's sleep. The apartment's top-floor location not only provides a sense of tranquillity but also offers stunning views of the surrounding area.Parking is always a breeze with the allocated space for one vehicle, ensuring convenience for those with a busy lifestyle. And the best part? This property comes with no chain, making the buying process smooth and hassle-free.Don't miss out on the opportunity to make this charming apartment your own. Book a vie

Bay is delighted to offer for sale this seafront, ground floor studio apartment, situated within the ever-popular Maritime Quarter. This well-positioned property benefits from its own private entrance and offers an excellent opportunity for first-time buyers, investors, or those seeking a coastal retreat. Enjoying pleasant views over the seafront promenade from the main living area, the property location is convenient for access to Swansea Marina, the city centre, local restaurants, cafés, Swansea Arena, and Swansea Bay beachfront. The accommodation briefly comprises an entrance hallway, an open-plan living and sleeping area with adjoining fitted kitchen, together with a separate shower room. The front-facing living space enjoys natural light and attractive outlooks towards the promenade, creating a bright and welcoming space. Allocated parking. Prospective purchasers are advised to refer to the Ofcom checker for mobile signal and broadband coverage. Electric heating. Virtual tour avai

LONG LEASE*This top-floor one-bedroom apartment enjoys an enviable position with dual aspect views, offering both marina outlooks and glimpses of the sea. The bright and comfortable lounge overlooks the marina and provides a welcoming living space, while a separate kitchen benefits from partial sea views, adding to the apartment’s coastal charm.The property also features a well-proportioned bedroom and a family bathroom. Additional benefits include gas central heating and an allocated parking space, ensuring both comfort and convenience.With no on going chain, this property offers an excellent opportunity for first-time buyers, downsizers, or investors looking for a well-located home with attractive views.Entrance - Top floorEntrance into vestibule with door leading to;Hallway - Intercom. Gas central heating radiator. Door to storage cupboard. Laminate flooring. Loft access.Bedroom - 3.07 x 2.68 (10'0 x 8'9) - Two double glazed windows with Marina view. Fitted wardrobes. Laminate floor

FOR SALE BY AUCTION - Located in a beautifully maintained Grade II listed building in the heart of Swansea, this charming one bedroom apartment offers a unique blend of historic character and modern comfort. The property features an open-plan living area, a well-equipped kitchen, a stylish bathroom, and a comfortable bedroom.With its prime location, residents can enjoy easy access to Swansea Marina, the city centre, and a wide range of local amenities, all just a short walk away. Ideal for a holiday home or investors. This property combines convenience, charm, and contemporary living in one of Swansea’s most desirable areas.The ApartmentCharming 1-Bedroom Apartment in located within the historic Pembroke Buildings in the Maritime– Prime Swansea LocationCommunal AreasHallway, staircase and letterboxes in the main vestibule. Hallway - (3.35m x 1.16m (11' 0 x 7' 10)Entrance door. Laminate flooring.Shower room - 1.40m x 3.46m (4' 7 x 11' 4)White suite comprising double shower enclosure, lo

Positioned on the first floor, this stylish ONE BEDROOM APARTMENT offers a smart and practical layout with fresh decor throughout, creating a move-in-ready home ideal for owner-occupiers or investors. At the heart of the property is a bright open-plan living, dining and kitchen space, designed for modern day living with fully integrated appliances and twin Juliet balconies drawing in natural light and framing views towards Mumbles. The double bedroom benefits from a walk-in closet & double patio doors opening onto a private rear balcony, while a contemporary shower room completes the accommodation. Full pvcu double glazing throughout & modern oak doors throughout.Externally, the property is perfectly suited to a low-maintenance coastal lifestyle, with two Juliet balconies to the front enjoying sea views and a private decked sit-out balcony to the rear. The development also benefits from secure gated parking to the rear and pedestrian access at ground-floor level. Set in a prime positio

Welcome to Ambassador House, a charming apartment located in the picturesque Marina area of Swansea which boasts panoramic Marina views.The apartment features an open plan lounge /diner with access to a sit out balcony providing an inviting space for relaxation and entertaining guests. With two well-proportioned bedrooms, there is ample room for professionals or a couple looking for a comfortable living arrangement.The Marina area is renowned for its stunning waterfront views and a lively atmosphere, with a variety of shops, restaurants, and recreational activities just a stone's throw away.Whether you are a first-time buyer or looking to invest in a rental property, this apartment at Ambassador House presents a wonderful opportunity to enjoy the best of Swansea living. With its prime location and well-appointed spaces, it is sure to appeal to a wide range of potential residents. Don’t miss the chance to make this lovely apartment your new home.Entrance - Via communal hallway, stairs t

An excellent investment opportunity to acquire a modern property comprising two stylish one-bedroom flats and a well-designed studio apartment, all currently tenanted and generating immediate rental income.Each unit features a modern kitchen & bathroom. The one-bedroom flats offer comfortable layouts ideal for professionals or couples, while the studio apartment provides a smart, low-maintenance living option with a separate kitchen and bathroom. The property is fully let, making it a turnkey investment with established income from day one. Its modern condition ensures minimal ongoing maintenance, while the quality of accommodation supports continued rental appeal and long-term occupancy.The property is offered with tenants in situ and no onward chain. This is a rare chance to secure a ready made portfolio. Early viewing recommended.EPC Rating: C

An excellent opportunity to acquire this ground-floor flat in the popular Sandfields area—an ideal investment with strong rental demand. This property currently has a rental income of £700 pcm. The accommodation includes an entrance hall, modern kitchen, lounge/dining room, bedroom, and shower room.Perfectly located for Swansea City Centre, Swansea Bay, Swansea University, and the Copr Bay development with its arena, parks, and vibrant leisure spaces.Ground Floor Flat - Entrance - Kitchen - 3.44m x 1.98m (11'3 x 6'5) - Lounge/Dining Room - 3.96m x 3.74m (12'11 x 12'3) - Bedroom - 3.30m x 2.20m (10'9 x 7'2) - Shower Room - Tenure - Leasehold - Please note this property has an absent freeholder.Council Tax Band - A - Epc-D - Services - Main Gas & ElectricMains SewerageWater: MeteredYou are advised to refer to the Ofcom checker for information regarding mobile signal and broadband coverage

SUMMARYOne-bedroom flat with reception room and bathroom, located in Morgan's Court, on the top floor. A well-proportioned property for an over 60s purchaser.DESCRIPTIONFlat 73 is a fantastic one-bedroom apartment situated within the established Morgan's Court development. The property offers well-laid-out accommodation comprising a reception room, kitchen, double bedroom, and bathroom.The flat provides a comfortable living space with good natural light and practical proportions, making it suitable for an over 60's purchaser. This property offers a manageable and convenient home.Located in Morgan's Court, the property benefits from close proximity to local amenities and transport links, making it a practical choice for everyday living.Lounge 17' 11 x 13' 11 ( 5.46m x 4.24m )Kitchen Bedroom 14' 1 x 9' 8 ( 4.29m x 2.95m )Lease details are currently being compiled. For further information please contact the branch. Please note additional fees could be incurred for items such as leasehold