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Cost Segregation Glossary L

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Land Improvements

These are depreciable improvements made directly to or added to land and are depreciated over a 15-year recovery period. Buildings and structural components are specifically excluded from 15-year property. Examples of land improvements include sidewalks, roads, canals, waterways, drainage facilities, sewers, wharves and docks, bridges, fences, landscaping, shrubbery, and radio and television towers.

Leaseholder

Leasehold is a form of property tenure where one party buys the right to occupy land or a building for a given length of time.

Leasehold Improvements

Modifications or upgrades made by a lessee to leased property that revert to the lessor upon termination of the lease.

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