qbteachmt
Level 15

A dock either is floating (still attached, just indirectly) or fixed. You can read some helpful info here:

https://news.bloombergtax.com/daily-tax-report/insight-13

For how the IRS deemed a floating dock is Real Estate Asset (a link is provided there for the ruling).

Pub 946 includes this: "Land and Improvements

Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and fences."

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