If you take the property out of service as a rental, and then place it back in service, I believe you restart the depreciation clock at 27.5 years, with a new basis. You don't resume the old depreciation schedule or old basis.
Your new depreciation schedule is based on either:
a. your adjusted cost basis, or
b. the fair market value, whichever is lower,
And you subtract the cost of the land.
Your adjusted cost basis when you put the home back in service will be the price you paid, plus improvements you made, minus the prior depreciation.
So you can get "credit" for the recent improvements because they increase your basis, but you will deduct them over 27.5 years as part of the overall property depreciation.
