Thanks a lot for this great reply.

This accelerated Dep can help reduce tax liability but if they want to sell it, section 1250 recapture comes to calculate unless they use like-kind to postpone of this gain. Am I right?

I already used land improvement in Proseries' Type of asset, 

but for  some may be for 5 ,7, 10, ... what would be? In Proseries Type of Asset I did not see any related Sch E