I suggest you quit wasting time and effort to depreciate a simple refrigerator. Since it cost less than $2,500 and does not become "a physical part of" the property you are renting, you can just expense it and be done with it once and for all, forever.
If you expense it, you deduct the cost permanently and forever. If you depreciate it, then when you sell or otherwise dispose of the property you are required by law to recapture all depreciation taken and pay taxes on it in the year you sell it.
Depreciating something as cheap as a refrigerator doesn't make one single penny of difference in your tax liability. But when you recapture the depreciation in the year you sell, that recaptured depreciation gets added to your AGI and has the potention to be "just enough" to bump you into the next higher tax bracket.
So I suggest you expense it since it qualifies for that, and be done with it forever.
