Per IRS Publication 527 which has detailed information on Depreciation for rental properties, 186 days out of 196 is the relevant allocation.
On Page 17 of the Publication, under "Dividing Expenses" the IRS states:
"Any day that the unit is available for rent but not actually rented isn’t a day of rental use."
Accordingly, 186/196 is the appropriate percentage to allocate.
@lepetitmoulin
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