Investors & landlords

If by "specific nature" you meant depreciate each repair/replace according to each item's class life, I believe the answer is no. All of the expenses involved with preparing the house, prior to the date the property is ready to place in service, are lumped together into the cost basis of the house and depreciated over 27.5 years. Please note the copy and paste with the link from the IRS FAQs.

Suffice it to say that you would be able to write off expenses over a shorter period, for anything you can put off doing/buying until after the date the house is ready for service. For example you could hold off on painting the exterior until after the date the rental home was considered to be in a state of readiness for service (or even after tenants move in).