it depends. some could be part of the land cost and thus non- depreciable - say you bought vacant land. the sidewalks are already there, that's land cost. say no sidewalks. you pay for them. that's a land improvement.
adding a culvert, driveway, garage, carport, water & electric underground lines and septic, including grading concrete runners, a concrete pad and crushed concrete carport pad. actually, these costs are their own category - land improvements which are part of the total basis of the property. if the property is never used for business or rental, it doesn't really matter what category you put them in. if you sell those costs would be part of your total cost reducing your gain
now if the property is for business or rental I would suggest you review IRS PUB 946 and especially Table B-1 since they would likely be depreciable but have a different lifes than the building
https://www.irs.gov/forms-pubs/about-publication-946
