Carpet stains and sec. deposit deductions - new twist

[Uwe K.]

I don't want to beat a dead horse with another "security-deposit-deductions-because-of-carpet-stains-question". But I have a special twist to this and might be more of an accounting issue:

Let's assume the tenant is really responsible for the stains and let's also assume the stains are not considered normal wear and tear, so deductible.

Mr. Taxman tells us carpet will be depreciated over 5 years. But he also tells us residential RE will be depreciated over 27.5 years. In case of a new construction (or addition. etc.) this would include the nails in the studs and the carpet, as well.
Carpet is original to the new construction, completed six years ago.

Question: How to calculate the remaining value of the carpet for security deposit deduction purposes? Use 5 or 27.5 years?

Thanks
Uwe

[Andy Collins]

if the carpet is 6 years old, and the tenant caused some stains, I can't see charging them for total replacement is fair (and I try to "fair" as my guide and it keeps me out of court)

If it is brand new carpet when they moved in, and they were only there a year, then charging them nearly the entire amount is fair,,if it was new when they moved in, and the lived there 3 years, then maybe half of the cost of new carpet.

I would not want to stand in front of a judge and say I charged a tenant for my new carpet because they caused stains in my several year old carpet,,,that would be asking to have my tail kicked, and I like to sleep well at night