A good rule of thumb is to consider what is outdoors, but what is not the land itself. Some of the land improvements on the 15 year depreciation schedule include (and there are more than these) asphalt paving, concrete paving (reinforced and unreinforced), decorative paving, sidewalks and concrete, covered parking garages, parking lot bumpers, light poles, flag poles, pools and their accoutrements, detached spas, landscaping (rock and foliage), lawn areas, sprinkler systems, tennis or basketball courts, all kinds of fencing (wood, metal, split rail or solid board), sea walls, foundational walls, trash enclosures, fountains and ponds, detached storage rooms or storage sheds, covered patios and porches, awnings and gutters—to name a few.