The use of good English grammar.
Land cannot be depreciated.
Depreciated. It is a improvement!
land
Tangible fixed assets with an infinite life such as land do not need to be depreciated.
Under all of US GAAP, CDN GAAP and IFRS, idle assets should continue to be depreciated.
That can never happen. An asset will either be depreciated to its salvage value, or to zero, depending on whether or not it has a salvage value.
no
No. It's not necessary
Land is the only fixed asset which is not depreciated because land never depreciates or wear and tear occur rather it always appreciates.
Not usually as it isnt a waisting asset. But it can be Impaired.
Is an asset that has equalled its original cost
Yes. It can also be depreciated on your taxes.