if you take a look at IRS Publication 946 Appendix B, there is nothing there to define "cabinets" as it relates to rental property. Since cabinets become "a material part of" the structure, I'd classify it as residential rental real estate and depreciate over 27.5 years. Keep in mind also that if your total cost is under $2,500 then you can elect the de-minimus safe harbor option and just deduct the cost as an expense - which would probably be better if that option is available to you. For details on that option, start at https://www.irs.gov/pub/irs-drop/n-15-82.pdf
