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The land doesnt depreciate ing to the IRS. You know the land never goes away it doesnt fall to the ground its always there. So that is not you cannot depreciate the land so you need to divide these up and theres basically I used to always say three ways to do it but Im really gonna say theres four. So one is you can have an appraisal. the other is you can look at the tax records because the tax assessor divides them. The other way is your insurance company will also divide that because remember theyre not going to insure the land they only insure the improvement. The improvement could burn down. It could be flooded if you have flood insurance. So thats the part they insure. They dont insure the land because the land is pretty much always there unless theres a landslide. So whats the fourth way? Well the fourth way is the one I just made up right now. And from this next exercise were gonna do which is the cost per square foot exercise which is like super mega simple. Theyre