deduction for rental property

[liberty]

A client just started renting half of his property(upstairs and downstairs) in 2018. Each has their seperate entrance.Before renter moved in, he spent money repair yard and common area, such as deck and new lawn blower, new water heater. Are you comfortable deduct 50% of the expenses.
Without rental, he had cable for the house, now renter get to use cable for his unit without pay. With or without renter, he pay the same amount, does not seem right to deduct 50% of the cable fee.

[Lion]

And, your client uses hot water, but you want to deduct 50% of the hot water heater. The basis to depreciate is the lower of adjusted basis on the date of conversion for the rental unit or his cost basis plus capital improvements for the rental unit (you could live in an area where prices decreased). I think; I seldom have rentals.

[ATSMAN]

This is like renting out a duplex (very common in my neck of the woods). Basically all utilities on a common meter paid by the landlord, are deducted on Sch E at 50%. Depreciation at 50%. Are you sure his cable fee will be the same if renter used it at their apartment. Comcast in our area charges by the point of access, so if the renter has 2 cable points at his apartment and landlord has 2, then Comcast will charge for three points extra. The first point is free! There there will be charges for the extra cable box/DVR etc. But at any rate if this is a common utility paid by the landlord, then Sch E gets 50%