What depreciation category (Land improvement or Residential Real Estate Property) do I use for an inground pool installed at a rental property?

[KrisD · Accepted solution]

Land Improvements

According to the IRS:

"Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and fences."

https://www.irs.gov/publications/p946