Rental property - Utility Bill Refund booking

[san50]

Hello

Rental property had vacancy, and property management company paid utility bills and charged me.  After some time when it got occupied by tenant, due to some pro-ration, utility company sent a refund check in my name, and property management gave it to me.

How do I book this refund for Schedule E?    Should I just do the math (add utility expenses, and then subtract the refund to arrive at the net utility expense) and add in those as the net expense?

Thank you

[PattiF]

Yes, you would just do the math and reduce the utility expense by the amount of the refund that you received. Enter that amount as the utility expense in Schedule E for the rental.