去年投资一拍卖房，在招租前，花了3个月时间做了如下工作，时间/里程/金钱方面的开销都有记录。下列开销在报税时如何归类？从何时开始depreciate?
1. paid HOA delinquent fee
2. installed missing appliances and lighting fixtures
3. installed missing shower curtain & hooks
4. installed bathroom timer switch
5. ordered parts and fixed dishwasher
6. replaced all broken light bulbs
7. replaced old carpet with laminate floor
8. replaced dirty stove drip pans with new ones
9. cleaned & sealed tile floor and kitchen counter
10. caulked nail holes & touched up paint
租客搬入时，买了drawer liner, floor chair mat, swiffer mop, hardwood floor vaccum供租客使用。这个开销又算哪类？
