@Anonymous_ that doesn't specify driveways directly. I do recall a few years back there was an IRS pub that had an extensive list that was significantly more than shown in pub 946 Appendix B. Now 946 Appendix B doesn't specifically list driveways/parking lots except for 80.0 Theme & Amusement Parks.
My memory could be a bit rusty, but I could swear I saw something years back for driveways that specifically and explicitly related to rental property for both business and residential, and it was 15 years; whereas for Theme & Amusement Parks it's 12.5 years.
