I think your original question is about the depreciation for the second period. Is that correct?
There is some dispute for how to handle it. Some say to re-start the 27.5 year depreciation period (by entering the second/current "placed in service" date), and others say to start it off where you left off (which takes some creative work-arounds in the software).
I have vacillated back and forth for which is the proper way to go. I originally though you should start where you left off. Then I leaned towards restarting it. Recently, I found a law that said that if you sold the property and re-took the property, you should start off where you left off, which MIGHT indicate that should be the general procedure.
