See this link for the guidance the iRS provided on repairs vs improvements. Those components that increase the value of the property must be capitalized. the permanent components like new floors, windows, tubs showers sinks would be 27.5 years. appliance and carpeting are 5 years. Obviously some old components were replaced if these were separate assets any undeprecited balance can be written off.
https://www.dbbllc.com/newsletters/focus-our-tax-e-newsletter/irs-clarifies-capital-improvement-vs-r...
