Here is the link to Publication 527 -
About Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
Publication 527 - Rental Properties
Actual Pub 527:
Pub 527
You begin to depreciate your rental property when you place it in service for the production of income. You stop depreciating it either when you have fully recovered your cost or other basis, or when you retire it from service, whichever happens first.
You place property in service in a rental activity when it is ready and available for a specific use in that activity. Even if you aren’t using the property, it is in service when it is ready and available for its specific use. Example 1. On November 22 of last year, you purchased a dishwasher for your rental property. The appliance was delivered on December 7, but wasn’t installed and ready for use until January 3 of this year. Because the dishwasher wasn’t ready for use last year, it isn’t considered placed in service until this year. If the appliance had been installed and ready for use when it was delivered in December of last year, it would have been considered placed in service in December, even if it wasn’t actually used until this year
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