Improvements to land are considered part of the cost of land since they are tied directly to the use of the land itself.

Name: Improvements to land are considered part of the cost of land since they are tied directly to the use of the land itself.
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Quizplus · Accepted Answer

Improvements to land, such as landscaping, irrigation systems, and infrastructure improvements, are typically capitalized and depreciated over their useful lives, rather than being considered part of the cost of the land itself, which is not depreciated.

Improvements to Land Are Considered Part of the Cost of Land