The newly purchased appliances can't be claimed or deducted anywhere on your tax return, since they were never placed in service as a rental asset.
For the old appliances that were destroyed, you can deduct the value that was remaining to be depreciated from them. For example, if the old fridge was valued at $1000 when it was placed in service the standard depreciation on that would be over 5 years. If at the time of loss you had already deprecated $400 on it, then you have $600 left to depreciate. You can deduct that remaining $600 to be depreciated on SCH E as a business loss.
