Refinance Depreciation items

[Jason Lam]

I work in finance and do my own taxes as its normally pretty straight forward. I did however just refinance an investment property to take advantage of the lower rates. I understand underwriting fees, title fees, recording fees, etc are all depreciated over the course of the loan while things like prepaid taxes, property tax, etc are expensed. I was reading Publication 527 and it states the appraisal and credit reports, employment verification, etc are not part of the cost basis. Does this mean those can be expensed in the year of the refinance? What about the Courier fees to deliver the documents?