any eco-nerds out there like me?

Land. You can never depreciate the cost of land because land does not wear out, become obsolete, or get used up. The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated.

Hahahahahha, this is on the irs website on property depreciation. Does anyone else see the irony in this?

Really America. Really?