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PDFWAC 388-835-0500

Is land a depreciable asset?

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, ยง 388-835-0500, filed 4/20/01, effective 5/21/01.]
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