In the case of a kit from a vendor such as Airtex, just say "replaced existing interior upholstery pieces using Aitex interior kit #xxxx. Weight and Balance record has been updated (or change was negligible). Signed Joe Bloe 123456
For the stuff purchased at the auto shop for a CAR 3 airplane, get a copy of the certificate of conformance that should list the DOT burn cert and reference that in the log entry, such as:
Replaced existing carpet with SOOPER DOOPER carpet part # XXX. Reference Certificate of Conformance (or?) dated 06/06/06 for DOT burn approval. Weight and Balance record has been updated (or change was negligible) Signed Joe Bloe 123456
Now when we get into Part 23, Part 25, Part 135 stuff etc then buildups including any adhesives, paints, or varnishes, even the direction of the weave can affect the results of vertical burn tests and fireblocking, so they fabricate burn coupons and send to a place like Flame-Out, a DER who can burn and approve the materials used. Now back in the good old days the burn coupon had to MATCH the panel being recovered, meaning they CUT OUT a chunk of the sidewall, reupholstered it and burn it. Then the part had to be repaired and the materials used to repair it also had to be burned. Its Madness.