See IRS Property Regulations state:
If an amount doesn't qualify under the de minimis safe harbor, you should treat the amount under the normal rules that apply, i.e., currently deductible if paid for incidental materials and supplies or for repair and maintenance. This treatment is proper regardless of whether the amount exceeds the applicable de minimis safe harbor limitation.
Building A maybe you had repairs and other issues involved. Otherwise, remodel - leasehold improvement - 27.5 years.
Building B - new flooring -a carpet that pulls up can be depreciated 5 years while an installed floor is 27.5 years.
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