Solved: Why is depreciation not permitted as to raw, Accounting Basics

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Why is depreciation not permitted as to raw

Why is depreciation not permitted as to raw land itself, but is permitted, under certain circumstances, concerning various improvements to the land? What are some of these improvements that can be made and depreciated. Also, how is depreciation to be taken as to these improvements? Also, what is the significance of a zoning change vs. a zoning variance as to whether capitalization or expensing occurs?

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Accounting Basics: Why is depreciation not permitted as to raw

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