DepositDeduct

Security Deposit Appliance Depreciation Calculator

Appliance deductions should separate replacement need from remaining value. A six-year-old $1,200 refrigerator on a ten-year benchmark has about $480 of remaining-life value.

Use this page for broken refrigerators, ranges, dishwashers, and similar rental appliances when the claim is replacement rather than a small repair.

Methodology formula

chargeable = max(0, replacement_cost x remaining_life / useful_life) - wear_allowance

For this page, useful life defaults to 10 years for Refrigerator or common kitchen appliance. Source: HUD Appendix 5D refrigerator life benchmark; IRS Publication 527 appliance depreciation class.

Security deposit deduction worksheet

Worksheet preset: security deposit appliance depreciation calculator

21 days after move-out
Itemized statement required when deductions are taken; receipts/invoices generally required when repairs or cleaning exceed $125.
Line 1
Remaining life
4.0 years
Value before wear
$480
Chargeable line
$480

Source: HUD Appendix 5D refrigerator life benchmark; IRS Publication 527 appliance depreciation class. HUD examples list refrigerators at ten years; IRS Publication 527 also treats appliances as depreciable rental property.

Estimated chargeable total
$480

Formula: chargeable = max(0, replacement_cost x remaining_life / useful_life) - wear_allowance, then multiplied by documented damage share.

Useful-life data table

ItemUseful lifeSourceNotes
Plush carpet5 yearsHUD Appendix 5D sample life expectancy chartHUD examples list family-unit plush carpeting at five years; elderly-unit examples list seven years.
Interior enamel paint5 yearsHUD Appendix 5D sample life expectancy chartUse for repaint charges when the record shows damage beyond ordinary fading or turnover repainting.
Subfloor repair after pet urine saturation20 yearsInterNACHI Standard Estimated Life Expectancy ChartSubfloor work is modeled as a building-component repair; use documented repair scope, not cosmetic carpet replacement.
Refrigerator or common kitchen appliance10 yearsHUD Appendix 5D refrigerator life benchmark; IRS Publication 527 appliance depreciation classHUD examples list refrigerators at ten years; IRS Publication 527 also treats appliances as depreciable rental property.
Cleaning labor1 yearsState deposit statutes and itemization rulesCleaning is a service charge, not a depreciating item. Use documented hours and reasonable rate.
Hardwood floor repair or refinishing25 yearsInterNACHI Standard Estimated Life Expectancy ChartUse repair/refinish cost when feasible; full replacement should be documented separately.
Pet damage repair7 yearsHUD Appendix 5C damage examples plus item-specific useful lifePet damage is routed to the damaged component; this default is for mixed minor fixture and surface repairs.
Interior door frame20 yearsInterNACHI Standard Estimated Life Expectancy ChartModel actual repair cost for split jambs, chewed trim, or broken casing; do not charge for ordinary scuffs.
Laminate or solid-surface countertop20 yearsInterNACHI Standard Estimated Life Expectancy ChartUse documented replacement section cost where possible; full kitchen replacement usually overstates tenant-side value.
Window shades, screens, and blinds3 yearsHUD Appendix 5D sample life expectancy chartHUD examples list shades, screens, and blinds at three years for family and elderly units.
Cabinet door or box repair20 yearsInterNACHI Standard Estimated Life Expectancy ChartUse the damaged cabinet component cost, not the cost of replacing undamaged matching cabinetry.

Comparison table

OptionBest forWeakness
DepositDeduct worksheetFast neutral estimate with source linksDoes not replace legal advice or court findings
Manual spreadsheetCustom evidence packetsEasy to forget useful-life proration or state deadlines
Forum answerAnecdotes and negotiation languageUsually lacks documented math and statutory citations
What appliance life does the calculator use?
The default uses a ten-year refrigerator benchmark and links to the source note.
What if the appliance was repairable?
Use the documented repair cost rather than a full replacement cost.
Do tax depreciation rules decide deposit disputes?
No. IRS rules are a useful cross-check for asset life, not legal advice about deposit retention.