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WAC 388-96-560: Land, improvements—Depreciation


Published: 2015

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WACs > Title 388 > Chapter 388-96 > Section 388-96-560











388-96-559    

388-96-561







Agency filings affecting this section







WAC 388-96-560









Land, improvements—Depreciation.









Land is not depreciable. The cost of land includes but is not limited to, off-site sewer and water lines, public utility charges necessary to service the land, governmental assessments for street paving and sewers, the cost of permanent roadways and grading of a nondepreciable nature, and the cost of curbs and sidewalks, replacement of which is not the responsibility of the contractor.
[Statutory Authority: Chapter 74.46 RCW, 2010 1st sp.s. c 34, and 2010 1st sp.s. c 37 § 958. WSR 11-05-068, § 388-96-560, filed 2/14/11, effective 2/26/11.]