Since your rental activity did not commence until 2022, the operating expenses and organization costs in 2021 would be considered start-up costs like you mention, of which you can apply $5,000 in 2022 and the rest is amortized over fifteen years. The expensed amount in 2022 would be limited if the total was more than $50,000.
You are also correct in that you start depreciating the assets in 2022, the date they will be put into service.
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