See https://www.irs.gov/publications/p527#en_US_2023_publink1000219042
Continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it isn’t available for rent.
You stop depreciating property when you retire it from service, even if you haven’t fully recovered its cost or other basis. You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events.
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You sell or exchange the property.
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You convert the property to personal use.
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You abandon the property.
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The property is destroyed.
