Expense deductions for 1 Bed/1 Bath in Single-Family but for only 6 months

[Shawn C.]

I've calculated the tenant-occupied vs. owner-occupied ratio and understand that for expenses that are for shared areas, that ratio would be applied at tax time to deduct. 

However, if it's only for 6 months out of the year, could anyone advise how that would work?  Using this as an example:

Fixing plumbing that impacts shared /common areas = $1,000.

Tenant-occupied area is 40% so deduct $400?  But since it's only 6 months, does this then have to be divided by 2 for the entire tax year?

Is it the same for depreciation? Hoping to get an idea before appointment with CPA.

Thank you.

[Shawn C.]

I see, I wasn't aware of that. Thank you @Vitaliy Volpov! It looks like I'll have to bring up that point specifically with a CPA.