Rental property depreciation, is it optional?

Hello

 

Need some help here. I know we can use depreciation on rental property to reduce the rental income tax.

I am wondering if I can skip the depreciation for some year.

For example, for a year, the rental property for many months, so the rental income is less than the holding cost (property tax + mortgage interest + HOA ...) The cash flow is negative already. I don't want to count any depreciation for this year, as it doesn't give any benefit and avoid recapture tax in the future sale.

Is it reasonable?