So, if two or three years later I resume renting the same room do I start at year 1 of 27.5 years of depreciation, or do I keep track over time of the cumulative years of depreciation? Also, if the next time I rent a spare room I choose to rent a different spare bedroom I would assume I would begin at year 1 of depreciation. What would the pros vs cons be for tax consequences should I decide to rent a different bedroom as opposed to the same bedroom I rented previously? I'd prefer to switch rooms, but might not if it will result in negative consequences when calculating depreciation or capital gains when I sell in the future.
