Depreciate land — Vince McMahon meme

Reaction 1 (neutral)

Client asks if land depreciates

Reaction 2 (mild interest)

Client already booked land depreciation

Reaction 3 (excited)

Client capitalized the sky above the land and depreciated that too

Reaction 4 (losing mind)

Client depreciated the concept of land, expensed Earth itself, expects a tax refund