Hardscape and Landscape improvements. Those are also depreciable and could be included in the basis.
That's a bit vague. While landscape improvements do add to the cost basis of a property, not all landscape improvements are depreciable. For example, say you purchase a vacant wooded lot next to your rental property so as to provide the tenants a bigger yard. It adds to the over all basis of the property, but it's not depreciated. Then a year later to pay someone to clear the land so tenants can actually use it. The cost of clearing adds to the cost basis, but that cost is not depreciated.
