Land improvements are recorded separately from the land itself because,unlike land,these assets are subject to depreciation.

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Land improvements, such as buildings, fences, and landscaping, are subject to depreciation over time due to wear and tear, obsolescence, or other factors. Therefore, they are recorded as separate assets and their value is adjusted annually to reflect their depreciation expense. Land, on the other hand, is not subject to depreciation and its value typically appreciates over time, so it is not recorded separately.

Land Improvements Are Recorded Separately from the Land Itself Because,unlike