Commercial Parking Lot - Depr ??

[SAM]

Client has a commercial parking lot with a building on it.

Depreciation on rental building is not problem - 39 years

???? HERE IS THE QUESTION:
Does THETAX BOOK give any info on how to depreciate the Commercial Parking lot rented out to a trucking company who parking their vehicles on the lot. Would it also be MACRS 39 years ?

Any reference to the page # is asked.

thanks in advance

[Jiggers]

Parking lot

I would depreciate it over 15 years. TaxBook page 9-8, see 15 year property. 9-9, land improvements.