Reminder:

Ground improvements qualify for bonus depreciation.

This includes various landscaping.

Roads and external parking areas.

Sidewalks and pathways.

Fences.

Utility systems (including the installation or improvements to water, sewage, drainage, and electrical systems).

Outdoor lighting.

Rec facilities (like playgrounds, sports courts, and swimming pools).

And more.

It's a big category for depreciation/bonus depreciation that we love.