If the utilities are already included in the HOA, do not add it separately.
Are you reporting a home office deduction? I recommend following through the interview and selecting the simplified option. In such a case, there is no tracking and splitting expenses for just the business use.
Click the link for the IRS explanation for Simplified Option for Home Office Deduction. It does not affect the depreciation of your home and is $5/sq. ft up to $1,500.
