| 释义 |
Land
Property or real estate, not including buildings or equipment, that does not occur naturally. Depending on the title, land ownership may also give the holder the rights to all natural resources on the land. These may include water, plants, human and animal life, fossils, soil, minerals, electromagnetic features, geographical location, and geophysical occurrences.
Investopedia Says:
In the traditional school of economics, land is considered a factor of production, along with labor and capital.
Selling land results in a capital gain or loss. As opposed to almost any other asset, land is not a depreciable asset under IRS tax laws. Land ownership does not contain or include any permissions to develop the property, as opposed to a 'plot', which is a real property that is slated for development. Related Terms:
Capital Asset
Deed
Depreciation
Internal Revenue Service - IRS
Land Contract
Landlord
Landominium
Like-Kind Property
Real Estate
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