(CTA). CT angiography is a type of medical exam that combines a CT scan with an injection of a contrast media to produce pictures of blood vessels and tissues in a part of your body. The contrast is injected through an intravenous (IV) line started in your arm or hand.
The only time a landlord must replace the carpet is if it somehow affects the health or safety of the tenants, such as if the carpet is moldy, unsanitary or ripped. The law does not govern aesthetics, so even if the carpet is stained or old, as long as it is in fair condition, the landlord does not have to replace it.
The time period you have to depreciate a carpet in a rental depends on whether it is classified as personal property or part of the building structure. If the carpet is tacked down, it is classified as personal property and is depreciated over five years.But if the carpet in a residential rental property is glued down, it is considered to be part of the building structure and must be depreciated over a whopping 27.5 years.mong these are the cost of improvements and repairs to the space you rent out. Repairs are currently deductible--that is, the entire cost can be deducted in a single year. On the other hand, improvements must be depreciated--that is, deducted a portion at a time over several years.