Best Parking, near an airport, incurred the following costs to acquire land, make land improvements, and Best Parking depreciates land improvements over 15 years, buildings over 40 years, and construct and furnish a small building: (Click the icon to view the financial data.) furniture over 8 years, all on a straight-line basis with zero residual value. Read the each asset. Best Parking, near an airport, incurred the following costs to acquire land, make land improvements, and Best Parking depreciates land improvements over 15 years, buildings over 40 years, and construct and furnish a small building: (Click the icon to view the financial data.) furniture over 8 years, all on a straight-line basis with zero residual value. Read the each asset