Why aren ceramic tile and wood flooring on the checklist?
Some items in a property may be depreciable, but are not considered chattel or personal property and are therefore excluded from the checklist on purpose. Items that are permanently affixed to the property are not considered depreciable chattel property such as ceramic tile or wood flooring. In addition, some items that are considered chattel property otherwise, may not qualify based on where they are installed. For instance, according to the IRS, hardly anything in the bathroom is considered chattel property, which is why the bathroom checklist is limited.
