A new retaining wall at a rental property would it be considered 5, 15, 27.5 year?

[cbusa]

Would a new retaining wall at a rental property be depreciated over 5 years, 15 years, 27.5 years? Is there a good comprehensive list of examples of what falls under each class?

[tagteam]

See https://www.irs.gov/publications/p527#en_US_2022_publink1000219075

15 years, same as fences, roads, misc. hard surfaces (land improvements).

[Critter-3]

Duplicate post