New Construction - depreciation

[AJ D.]

In terms of depreciation - what happens if your new constrution build ends up being more than the original loan amount?

For example, I initially had my new construction build assessed at $400k, however there were some upgrades along the way (windows, doors, patio, etc.) that will now end up closer to $430k. 

Is it ok for me to use the $430k number for depreciation purposes, or am I limited to the $400k amount since that was the original appraisal estimate for the intitial construction loan?