The depreciation table: what used items are actually worth
A landlord who deducts for damage recovers the value that was left in the item - not the price of a new one. Courts assign fixtures a useful life and prorate: ruin a six-year-old carpet with a seven-year life and you owe roughly one seventh of replacement, not a new floor. The table below is the reference for that math.
How the proration works
The formula is straight-line depreciation: remaining value = replacement cost x (useful life - age) / useful life. A $1,400 carpet with a 7-year life, destroyed at year 5, has two years of value left: $1,400 x 2/7 = $400. That - not $1,400 - is the defensible charge.
An item past its useful life has little or no chargeable value. Ten-year-old carpet, eight-year-old paint, a fifteen-year-old water heater - replacing those is maintenance the landlord owed the unit anyway, whoever the tenant was.
Where these lifespans come from
No statute prints a national table - the numbers below reflect the references courts and housing authorities actually use: IRS depreciation schedules (which class carpet and appliances as 5-year property for rentals), HUD guidance, and industry standards from property-management associations. Judges treat them as reasonable defaults, not binding rules - a premium item, documented as new at move-in, can run longer.
That cuts both ways: a landlord claiming twenty-year carpet life to inflate remaining value is as wrong as one billing new-for-old.
Using the table in a dispute
Ask for two numbers behind any damage charge: the age of the item and the replacement cost claimed. If the itemization does not say, request both in writing - the burden of justifying a deduction is the landlord's. Then run the formula and put the math in your demand letter: "the carpet was installed in 2019; at a 7-year life its remaining value is $X, not the $Y charged."
The overcharge pattern has a name - betterment: upgrading the unit at the departing tenant's expense. Naming it, with the arithmetic attached, settles a remarkable share of disputes before anyone files anything.
Typical useful life by item (reference values)
| Item | Typical useful life |
|---|---|
| Carpet (rental grade) | 5-10 years (IRS: 5-year property) |
| Interior paint | 2-4 years |
| Vinyl / linoleum flooring | 7-10 years |
| Hardwood floor finish | 7-10 years (refinish cycle) |
| Blinds and shades | 3-5 years |
| Refrigerator | 10-15 years |
| Stove / oven | 13-15 years |
| Dishwasher | 9-12 years |
| Water heater | 8-12 years |
| Garbage disposal | 10-12 years |
| Kitchen cabinets | 15-20 years |
| Laminate countertops | 10-15 years |
| Bathroom fixtures (sink, toilet) | 10-15 years |
| Window screens | 5-8 years |
What's the damaged item actually worth? Run the depreciation
Pick the item to load a typical life from the table above, or enter your own - 5 years matches the IRS class for rental carpet and appliances; durable fixtures run longer.
Your state's rules on this
Depreciation math is the same everywhere; the deadline, itemization duty, and penalties behind your dispute are your state's. Pick it:
Putting the math in your letter
The path is the same everywhere: demand the itemized statement and receipts your state requires, dispute the charge in writing by certified mail, and let the statute's penalties do the arguing. Most disputes settle at the letter. Free demand letter for your state →
Frequently asked questions
Can a landlord charge full replacement cost for old carpet?
Generally no. Courts prorate by remaining useful life - carpet several years into a 5-10 year life has only a fraction of its value left, and carpet past its life has essentially none. Full replacement for an old item is a betterment overcharge, one of the most winnable disputes in small claims.
Is this depreciation table legally binding?
No - it is the set of reference values courts and housing authorities commonly work from (IRS schedules, HUD guidance, industry standards). A judge can adjust for quality and documented condition. What is consistent everywhere is the principle: used value, not new price.
How do I find out how old the carpet or paint actually is?
Ask in writing - age and replacement cost are exactly what an itemization should support, and the burden of justifying the charge is the landlord's. Move-in photos, prior listings, and even the flooring style itself are evidence; a landlord who cannot show age cannot defend new-for-old math.
Does depreciation apply to cleaning charges too?
No - depreciation is for damaged items with a useful life. Cleaning is judged by a different rule: only cleaning beyond ordinary wear, back to move-in condition, is chargeable. See the cleaning-fees guide for that line.
Run the math on every charge at once
The case builder applies depreciation to each deduction, flags replacement-cost overcharges, and writes the demand letter with the exact statute citations.
Build your case →