land improvement

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Land Improvement

The addition of buildings or beauty to a piece of real estate. A land improvement can be as simple as a new coat of paint or a better maintained lawn, or it may involve something more complicated like tearing down an existing house and building a mansion. In any case, a land improvement increases the value of the property. It is sometimes simply called an improvement.
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land improvement

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
The corporation expects to raise less than P1 billion in net proceeds to be used for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements.
The corporation expects to raise P987.89 million for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements.
It expects to raise P987.8 million in net proceeds to be used for loan payment, pre-operating expenses, hospital equipment and fixtures, construction and land improvements. ACE Dumaguete Doctors, for its part is building a Level 2, eight-story, 100-bed hospital in Cimafranca Subdivision, Daro, Dumaguete City.
A cost segregation study is the process of identifying the component parts of real property and depreciating components identified as either personal property or land improvements over a shorter depreciation period for federal tax purposes.
Unlike land improvements, which are associated with the ground but nothing more (e.g., fences, sidewalks, roads, landscaping), buildings or structures meet distinct function and appearance tests.
The government's contribution has to be used for new investments including: buying machinery and equipment, agricultural infrastructure, land improvements, irrigation systems, and renewable energy systems, among others.
During the intervening two decades, regions of the country with the least woodland saw the greatest increases in settlements, land improvements, land values, productivity, and crops such as corn, wheat, and oats.
TMM Tradgard & Markmiljo, based in Gothenburg in Sweden, specialises in land improvements, gardening and landscaping.
1.199-3(m)(3) to include buildings, inherently permanent structures (other than machinery), inherently permanent land improvements, oil and gas wells, and other infrastructure.
A cost segregation study identifies the portions of the building that qualify as personal property and land improvements for depreciation purposes (but are still like kind for 1031 purposes).
A cost segregation study usually allocates costs to individual components of property, such as land, land improvements, building, equipment, furniture and fixtures.