Land improvements should be depreciated over the useful life of the

A) land.
B) buildings on the land.
C) land or land improvements, whichever is longer.
D) land improvements.

Land Improvements

Enhancements made to a plot of land, such as landscaping, fencing, or sidewalk construction, which increase the land's value and usefulness but may depreciate over time.

Useful Life

The estimated period that an asset is expected to be usable for the purpose it was acquired, important for calculating depreciation.