Tax question about cost basis caculation for rental property

[Andreas W.]

For the first time I started the acquisition of a SFH in one year and closed in the following year. In 2015 I paid inspection fee, loan origination fee, and appraisal for a property I closed on in 2016. I understand that these fees increase the cost basis of the acquired rental property and that they get depreciated over 27.5 years. Do I start depreciation of the fees at the closing date in 2016 or is there a different mechanism to apply since the expenses actually occurred in 2015?