I would suggest you enter the amount of the assessment for repairs/maintenance as a repair or simply as an HOA fee expense.
You can also report the amount for improvements (but this would only be for a NEW elevator, when you never had one before, or a NEW pool) then claim "De Minimis Safe Harbor Election" which will treat each as an expense, meaning you'll take the full cost on your 2021 return.
Unless the improvement was inside the condo, I would not claim and then depreciate the asset. You would need to allocate part of the selling price to those assets when you sell the condo and try to clear them off the books.
If the expenses create a loss and the rental is a passive activity, you might have to carry some of the loss to future years.
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