dollar general corporation and subsidiaries notes to consolidated financial statements ( continued ) 1 .
basis of presentation and accounting policies ( continued ) property and equipment property and equipment are recorded at cost .
the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

landimprovements
20
buildings
39-40
furniturefixtures and equipment
3-10

improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset .
impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets .
in accordance with accounting standards for long-lived assets , the company reviews for impairment stores open more than two years for which current cash flows from operations are negative .
impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease .
the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict .
if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s estimated fair value .
the fair value is estimated based primarily upon estimated future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value .
assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value .
the company recorded impairment charges included in sg&a expense of approximately $ 5.0 million in 2009 , $ 4.0 million in 2008 and zero and $ 0.2 million in the 2007 successor and predecessor periods , respectively , to reduce the carrying value of certain of its stores 2019 assets as deemed necessary based on the company 2019s evaluation that such amounts would not be recoverable primarily due to insufficient sales or excessive costs resulting in negative current and projected future cash flows at these locations .
capitalized interest to assure that interest costs properly reflect only that portion relating to current operations , interest on borrowed funds during the construction of property and equipment is capitalized where applicable .
no interest costs were capitalized in 2009 , 2008 or the 2007 periods .
goodwill and other intangible assets the company amortizes intangible assets over their estimated useful lives unless such lives are deemed indefinite .
amortizable intangible assets are tested for impairment when indicators of impairment are present , based on undiscounted cash flows , and if impaired , written down to fair value based on either discounted cash flows or appraised values. .

Question: what is the yearly depreciation rate for land improvements?
Answer: 5%
Calculation: divide(const_100, 20)