Fences around land at new business location

A) Land improvements
B) Buildings
C) Land
D) Machinery and equipment

Land Improvements

Enhancements to a plot of land such as landscaping, lighting, and paving, that are intended to make the land more usable and increase its value.

Fences

Structures built to enclose or separate areas, typically made out of wood, metal, or other materials, serving various purposes such as privacy, security, or decorative.