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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
Landscaping is said not to have a useful life of its own, so itâs not depreciated as a land improvement. How do you deduct landscaping? Landscaping that is immediately adjacent to your home and would be destroyed if the home were moved or replaced. You must depreciate such expenses as part of your home over 39 years. If you installed it in the first year you began your business, add its cost to the purchase price of your home. If you installed it after you began your business, depreciate it separately as a home improvement over 39 years. Landscaping that is installed away from your home and would not be harmed if the home were moved or replaced. You canât depreciate these expenses at all, since land cannot be depreciated.