Section 388-835-0500. Is land a depreciable asset?  


Latest version.
  • Because the economic useful life of land is considered to be unlimited, land is not a depreciable asset.
    [Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0500, filed 4/20/01, effective 5/21/01.]
RCW 71A.20.140. WSR 01-10-013, § 388-835-0500, filed 4/20/01, effective 5/21/01.