Can I Depreciate Solar Panels on a Primary Residential Property that I converted to a Rental?

I've been looking all over the IRS web site, and for the life of me I can't find it. I "KNOW" I saw it somewhere about 2 (maybe 3) years ago. Can't recall verbatim of course. But basically what I saw says that when it comes to residential solar power, when you produce more power than you consume, any income from the electric company is treated as a rebate in most situations. Then it says something along the lines of any gains realized, where you receive more in a tax year than what you paid in that same tax year, the excess is reported/treated as "other income".
Again, not verbatim. But that's the best I can recall.