The new HVAC on its own is not considered a repair unless you had been able to fix it with the part that was no longer available. As such, the new unit must be depreciated as an improvement with a 27.5 year recovery period.
The flooring around the just the area of the HVAC may be considered a repair by itself depending on how significant the area was as compared to the rest of the house. However, if it was replaced the same time as the other half of the house, it may make sense to combine all of the new flooring together as one improvement.
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