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WACs > Title 388 > Chapter 388-96 > Section 388-96-560
388-96-559
388-96-561
Agency filings affecting this section
WAC 388-96-560
Land, improvementsâDepreciation.
Land is not depreciable. The cost of land includes but is not limited to, off-site sewer and water lines, public utility charges necessary to service the land, governmental assessments for street paving and sewers, the cost of permanent roadways and grading of a nondepreciable nature, and the cost of curbs and sidewalks, replacement of which is not the responsibility of the contractor.
[Statutory Authority: Chapter 74.46 RCW, 2010 1st sp.s. c 34, and 2010 1st sp.s. c 37 § 958. WSR 11-05-068, § 388-96-560, filed 2/14/11, effective 2/26/11.]