мелиорация земли(Land improvement or land amelioration refers to investments making land more usable by humans. For the purposes of accounting, land improvements refer to any variety of projects that increase the value of the property. Most are depreciable, but some land improvements are not able to be depreciated because a useful life cannot be determined. WK. Land improvement: Adding limited-life enhancements to a parcel of developed land, such as driveways, fencing, parking spaces, pavements, walls, etc. See also land development. Use land improvement in a sentence It helps that farmers can write this expense off as land improvement producing a significant tax savings. Read more: businessdictionary.comAlexander Demidov)
businessdictionary.com Alexander Demidov)