I converted my primary residence to a rental property last year. My question assumes MACRS GDS depreciation, in the United States.

While I still lived there, I installed laminate flooring in some of the rooms. This is the type of flooring that snaps together without glue, like so:

The flooring sits on a layer of foam, and is not fastened to the home in any way. The edges (up against the walls) are covered with trim (moulding) that is nailed to the walls.

This is the end result:

Anyway, to the question:

If this had been new carpet, it would be considered as a separate asset with a 5-year recovery period.

If it had been a new roof, it would have been considered an "improvement" and added to the cost basis of the rental property, being depreciated over the property's 27.5-year recovery period.

How should I treat the laminate flooring?