Improvemts paid for by security deposit

[flacitoles]

My tenant’s puppy dog destroyed the wood blinds in my rental’s living room. I used my tenant’s security deposit to buy new blinds. I installed the new blinds. Since the new blinds are an improvement, can they be considered an asset for depreciation? Does it matter that I used my tenant’s security deposit to pay for the new blinds?

[mpwbuyer]

Usually new blinds would not be considered an improvement because they were merely a replacement. An imporvement would be an addition, or upgrade like adding central air, etc.