If this is for residential rental real estate, there is no question that the items you listed become a "permanent and physical part of" the property. Therefore it too gets classified as residential rental real estate and depreciated over 27.5 years.
Same for house windows and AC units which are definitely not going to last 27.5 years
Don't see why not. I've got two rentals that still have the original windows in them that were installed when the structure was build in 1972. In fact, in one of them, they're the old manual hand crank type and all work just fine.
The central A/C in one was installed back in the 80's and still going strong. I think that's because I have all the A/C's in all three of my rentals serviced every year too, no matter what.
Now if you want to depreciate the equipment separately, then by all means you can. Just select "Other Asset Type" and go from there. But be ready for a potential tax reporting nightmare in the future when something goes wrong or you sell the property.
