This year I have a client that started to rent out their town house starting for July-December.

My issue is that they used it personally in those 6 months for 42% of the 6 months.  So what I did was take the utilities for those months x 58%.. etc..

My question is since i am depreciating the building for 1/2 year and only 58% of that what happens or do i do next year when it becomes a different percentage?  Do I just write the percentage on the depreciation form and change it each year?  When i put the number of days on the top of the schedule E, it gives me a larger amount than if you use the calculator.  Maybe a full year in the rental  and that day count will work out.  HELP.