40 Examples of Land Improvements

John Spacey, updated on July 22, 2023

Land improvements are assets that make land more economically viable. Any investments you make in improving land for business reasons can typically be recorded as a land improvement asset and deprecated over its useful life. The following are common examples of land improvements.

Animal features such as bat houses	Artificial ponds
Barbecue areas	Barns
Birdhouses	Boardwalks
Bridges	Camp sites
Culverts	Decks
Decontamination of polluted land	Docks
Drainage	Driveways
Erosion control	Fences
Fire pits	Fountains
Gardens	Gazebos
Greenhouses	Irrigation infrastructure
Landscaping	Lighting
Outdoor kitchens	Parking
Pathways	Patios
Playgrounds	Pools
Roads	Seating
Sheds	Sidewalks
Signs	Sports features such as tennis courts
Sprinkler systems	Stables
Trees	Walls

Land improvements are typically considered tangible capital assets but it is often difficult to determine their useful life for the purposes of deprecation.

Major structures may be considered buildings or infrastructure and not a land improvement.

Overview: Land Improvements
Type	Asset
Definition	Investments in making land more economically viable.
Type	Tangible capital asset
Related Concepts	Business Cost Examples Depreciation