Contradictory?   I do things by the book, which is why I’m asking for opinions on whether to restart the depreciation from 2011 or start anew.  I’ve never encountered a rental property converted to a personal residence, converted back to a rental property.  The reverse mortgage is typically only deductible when the funds were applied to the betterment of the property and definitely not deductible if used as funds to live on.  I get that.  Some of the reverse money was spent on the 2022 improvements..  but I do not think deducting the interest or any portion of it is worth the trouble.  So, at this point, looks like I will restart the 2011 depreciation with 17.5 years remaining and separately account for improvements made during the personal residency years.  Thank you all!