Cabinets and countertops include cabinets and counters in the kitchen, bathrooms, laundry, and any other areas of the home.
You should only assess permanent features of the home. So, removable storage cabinets, bookshelves, and features that would not normally be transferred as part of the sale of the house should not be assessed for damage.
As with many features on the interior of a home, cabinets and countertops should be assessed for warping, splitting, and damaged hardware, among other types of damage.
For flood events, it is especially important to remember that, in kitchens, there is often a set of upper cabinets and a set of lower cabinets. While lower cabinets may have been extensively damaged due to rising floodwaters, upper-level cabinets may have suffered little or no damage, and your damage percentage should reflect this.