You are looking at a schedule called Depreciable land improvements. This is part of the Income Tax Act 2007. It lists things like airport runways, bores and wells, and bridges. You can find this schedule empowered by s EE 7. It also includes other items such as chimneys, culverts, and dams. You will see a long list of items in this schedule. These items include fences, hardstanding, reservoirs, and retaining walls. Other items on the list are roads, spillways, swimming pools, and tanks. There are also tunnels, wharves, pipes, and purpose-built surfaces for outdoor sports facilities. These items are all part of the Depreciable land improvements schedule. You can find more information about this schedule in the Income Tax Act 2007. It is empowered by s EE 7.