Accumulated depreciation - land improvements的用法和样例：
- Equals cost minus accumulated depreciation.
- Cost less the accumulated depreciation claimed in prior years' income tax.
- Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses.
- The book value of a plant asset is its cost minus the related accumulated depreciation.
- When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.