US lawWashingtonRegulationsTitle 388 — SOCIAL AND HEALTH SERVICES, DEPARTMENT OFChapter 388-835 — ICF/ID PROGRAM AND REIMBURSEMENT SYSTEM388-835-0500WAC 388-835-0500WAC 388-835-0500. Is land a depreciable asset?Last amended: 2001Year: 2026Length: 18 wordsOfficial source Because the economic useful life of land is considered to be unlimited, land is not a depreciable asset.PreviousWAC 388-835-0495NextWAC 388-835-0505