去年投資一拍賣房，在招租前，花了3個月時間做了如下工作，時間/裏程/金錢方麵的開銷都有記錄。下列開銷在報稅時如何歸類？從何時開始depreciate?
1. paid HOA delinquent fee
2. installed missing appliances and lighting fixtures
3. installed missing shower curtain & hooks
4. installed bathroom timer switch
5. ordered parts and fixed dishwasher
6. replaced all broken light bulbs
7. replaced old carpet with laminate floor
8. replaced dirty stove drip pans with new ones
9. cleaned & sealed tile floor and kitchen counter
10. caulked nail holes & touched up paint
租客搬入時，買了drawer liner, floor chair mat, swiffer mop, hardwood floor vaccum供租客使用。這個開銷又算哪類？
