Because the electrical wiring and panel are components of
the rental property itself, the proper depreciation category to use is Residential Real Estate.
I agree that there needs to be additional information
provided within TurboTax to help users determine the correct category to
use. Until that time comes, there is a
useful table in the IRS
Publication 527 Rental Real Estate that you can use for reference. It is located on page 9 of the document,
Table 2-1.
