Assuming this work was done on either land that you own, or land that you have an easement right to, I see this as adding to the cost basis of the property. Specifically to the value of the land - and you already know that land is not a depreciated asset. So I'd simply enter it as a land improvement. That will add to the cost basis of the property without forcing you to take depreciation on it. I'm assuming you don't want to depreciate it anyway, since depreciation recapture can hurt in the long run when you sell or otherwise dispose of the property.
If you want, you can separate things out. For example, the stuff you paid for and own, (such as the gravel) I would total up and call that the land improvement cost to be entered in the assets/depreciation section. For the things you paid for but don't own (equipment rental, labor, etc) I would total that up and claim it appropriately in the rental expenses section. Take note that doing this may require you to issue a 1099-NEC for the labor costs, unless you paid a business (as opposed to paying an individual) for the labor.
