I understand your confusion. An HVAC system is often replaced several times during the life of a residence. But the IRS considers the heating and air conditioning to be a component of the original building, not something that was added later or could be easily removed without compromising the function of the home. For that reason, component systems are depreciated over the same lifespan as the building itself.
It's also worth noting that if you have to replace the HVAC again in less than 27.5 years, you can write off the remaining cost (original minus total depreciation taken) at that time.
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