Once the property is available to be rented :
1) Washer/ Dryer purchase and install asset to be depreciated ... 5 year property ... may take bonus depreciation if desired but think on this option carefully.
2) Electricity bill for vacant premises before the property is ready to be rented it is added to the cost basis by being capitalized ... after it is available for rent it is a Sch E expense
3) Window Curtains Install asset to be depreciated ... 7 year property ... may take bonus depreciation if desired but think on this option carefully.
4) Laundry bills (paid on behalf of the tenant) till washer/dryer install Sch E expense
5) Property Tax before the property is ready to be rented it is a Sch A deduction if you itemize deductions ... after renting it is a Sch E expense
6) YTD HoA expenses before the property is ready to be rented it is added to the cost basis by being capitalized ... after renting it is a Sch E expense
