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| Land amelioration ： ウィキペディア英語版 |
Land improvement
Land improvement or land amelioration refers to investments making land more usable by humans. For the purposes of accounting, land improvements refer to any variety of projects that increase the value of the property. Most are depreciable, but some land improvements are not able to be depreciated because a useful life cannot be determined.
== Land Improvement History ==
* Home building and containment were two of the most historical common improvements.
Home building pertains to anything from a house made of all stone, or a shack made of sticks. Containment consists of items such as walls, fences, roads, paths and gates.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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