Depreciable Life Of Laminate Flooring

This needs to be considered when re working floors as these attached flooring types will have to be depreciated over the much longer 27 5 year period.

Depreciable life of laminate flooring.

Tile hardwood linoleum unlike carpeting are usually more or less permanently attached when installed. You will depreciate new flooring in a rental over 27 5 years if it is permanent or 5 years if it is easily removed such as carpeting. The real question is whether or not you can treat this as a repair. Most other types of flooring i e.

Tile hardwood linoleum unlike carpeting are usually more or. Life expectancy of building components will vary depending on a range of environmental conditions quality of materials quality of installation design use and maintenance. Most other types of flooring i e. Carpeting can technically be pulled up and moved whereas laminate cannot.

That s why carpeting gets the special treatment. An item that is still in use and functional for its intended purpose should not be depreciated beyond 90. Laminate floors are treated as affixed to the structure unit of property uop and therefore should be depreciated over a period of 27 5 years.