I have a question for the community.  I have a situation where for two years a client has been constructing a shopping center and I have been classifying everything as construction in progress and organization expenses.  In 2022 one of the 5 units that they are constructing was finished and rented out in June of 2022.  Can I start depreciating on some type of ratio say 20% or based on total square footage part of the construction in progress and the organization expenses or do I have to wait until all of the units are available for rent.  Hope to hear from the community on this subject.