I agree that renters are harder on things that aren’t theirs, but I’d disagree with not holding them accountable for that. If laminate flooring is supposed to have a ten year life, I absolutely think residents should be charged when they destroy things prematurely.
Carpet 5 years. Vinyl 10 years. But we went off the recommendation from the flooring company as different material can have different lifespans. I would go based off your flooring companies recommendation and then keep it consistent, unless you happen to change materials after some time
We prorate carpet at 7 years, other flooring at 10. There’s no hard and fast rule. The thing is to be consistent. Set a life expectancy schedule for items and stick with it.