As a side note and for clarity, understand that absolutely nothing concerning this property improvement will be entered on your 2021 or 2022 tax return, since the improvement was not "in service" until the 2023 tax year. Therefore, you'll enter this property improvement on your 2023 tax return when you complete it next year. Depreciation will start in 2023 on whatever date the work was completed and placed in service in 2023.
