IRS prescribed a 5-year/9-year depreciation schedule for CARPETS ( see publication 527), most businesses use the 5-year schedule to maximize tax benefits. if the carpet in ur apartment is older than 5 years, and they use the 5-year schedule, the basis of that carpet is $0 (they can't charge u for salvage value), meaning, you can tear the whole carpet down in front of their faces and they can't do a damn thing about it.