No, you cannot start the depreciation over again. If I understand you took the one apartment out of service for personal use in 2022. You can, again, use it as a rental. You would use the same asset as though it was never taken out of service. The basis doesn't change and you do not start another 27.5 year recovery, you start where you left off.
- Note: TurboTax does not know that the property was out of service for a period. For this reason you must remember that you didn't actually use depreciation for 2022 (based on your comment). This depreciation will matter when the property is sold.
Once the property is placed in service for rental activity, you can take any operating expenses to maintain the property.
The apartment that was never converted to personal use would continue as usual and nothing changes to the depreciation. It continues on until it is used up.
For either apartment, if you spend money to improve it, such as a remodel, the amount you spend will become an asset just like the original cost of the apartment section. It would have a new date placed in service once the work is complete. It would also have a 27.5 year life.
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