Final answer:
Land is the asset that is not depreciated because it does not have a determinable useful life and is not consumed over time like other tangible assets such as computers, buildings, equipment, and vehicles.
Step-by-step explanation:
Among the listed assets, land is the one that is not depreciated. Depreciation is the process of allocating the cost of tangible assets over their useful lives and is applicable to assets like computers, buildings, equipment, and vehicles.
These assets are expected to lose value over time due to wear and tear, obsolescence, or other factors. However, land is considered to have an indefinite useful life and is not subject to depreciation because it typically does not wear out, become obsolete, or gets used up. In accounting practices, land is usually maintained at its historical cost on the balance sheet, unless it decreases in value, in which case it might be devalued.