Per IRS publication 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf on page 17 it states:
Land and land improvements do not qualify as section 179 property. Land improvements include swimming
pools, paved parking areas, wharves, docks, bridges, and fences.
Then on page 28 it states:
5. 15-year property.
a. Certain improvements made directly to land or added to it (such as shrubbery, fences, roads, sidewalks, and bridges).
So I don't know how anyone came up with a fence being 5-year property, when it's 15-year property. It's not eligible for the SEC179 deduction, but is eligible for the Special Depreciation Allowance (SDA).
