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Certain improvements made directly to land or added to it (such as shrubbery, fences, roads, sidewalks, and bridges) are depreciated over 15 years - Recovery Period under GDS (MACRS).See page 100 in IRS publication 946
That woudl be Asset Class = 00.3 - Land Improvements.
As stated above land improvements are depreciable, and the recovery period under the general depreciation system assigns a 15-year.
However while that is less-common - you may choose to use an alternative depreciation system, and under that system - you will depreciate land improvements over a 20-year period, instead.
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