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Investors & landlords
Once you take a rental property out of service, be it commercial or residential, in addition to stopping depreciation, it also means you can not take any rental expenses incurred after the date you take it out of service. That includes mortgage interest and property taxes. The property insurance deduction also stops. It's no different for commercial property than it is for residential property.
Now some (not all) expenses incurred after converting it to personal use "might" be sales expenses or carrying costs that are reported/claimed as a part of the sale. But things like routine maintenance (yard care, cleaning, etc.) are not carrying costs of the such. This is because those are expenses you would be expected to incur regardless of the classification of the property.
Now things might be different for an S-Corp or C-Corp that owns the property. But I don't know enough about those types of businesses to comment.