Question about Schedule E. Deduct repairs and depreciation in Dec

[Matthew Mak]

Prepared my previous primary residence for rental in December 2019. Repairs and rental related expenses were in December, and property was lease ready early December. New tenant signed lease on 1/1/2020. Would it be correct to add the repair deductions on Schedule E for 2019 with no income collected until 2020?

Here's the other things I am calculating to add to deductions.

• Depreciation deduction for 1 month at .00152 of improvements value based on tax appraisal.
• Mortgage interest: 11/12 of total interest under itemized deductions, 1/12 of interest in Schedule E.
• 1 month HOA fees
• Property taxes: 11/12 of property tax in itemized, 1/12 in Schedule E.

Let me know if this is on the right track. Thanks for your time.