Yes.

來源: 於 2023-03-17 07:52:51 [博客] [舊帖] [給我悄悄話] 本文已被閱讀：次

You can begin to depreciate rental property when it is ready and available for rent. See Placed in Service under When Does Depreciation Begin and End? in chapter 2.

https://www.irs.gov/publications/p527?