Apakah semua kepemilikan atas tanah tidak disusutkan?

In general land is a type of assets that is not depreciated, because of its indefinite useful life.

But as mentioned on IFRS 16/ PSAK 16 Par. 58 there are some type of land that needs to be depreciated because its limited useful life and those are land use for quarries and sites used for landfill (TPA Sampah).