
BTW, you would only be able to use Skegland's formula where (b) is the time the carpets are renewed, not necessarily when the carpets got burnt. If they burnt the carpets when they (the carpets, silly!) were 2 years old and left the property when the carpets were 3 years old, having lived with burnt carpets for a year, then the example works as follows:
a) Cost of carpet = £500
b1) Actual age of existing carpet/item when the damage was incurred = 2 years
b2) Actual age of existing carpet/item at the end of the tenancy = 2 years
c) Average useful lifespan of carpet/ item = 10 years
d) Residual lifespan of carpet/ item calculated as c) less b2)= 7 years
e) Depreciation of value rate calculated as a) divided by c) = £50 a year
f) Reasonable apportionment cost to tenant calculated as d) times e) = £350
So you can see that the time when the damage occurred is actually irrelevant, it's when you replace the item that counts. And if you change the condition of items on the inventory DURING a tenancy, try to write to the tenants with details of any change. A change may be an improvement like replacing a carpet or damage you caused like scratching a door when installing a lock.
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