Date placed into service?

[blikeafox]

I bought a 2-unit rental property in 2017, and 1 of the units was occupied when I purchased it and continuously throughout the year. The other unit needed some work done, and I did not immediately advertise it as for rent. I assumed the date placed into service for that unit would be the date that I advertised, but as far as I can tell schedule E does not have a way to differentiate between when one unit and another were placed into service in the same property. I have some expenses that related to the whole property (like a new roof) that were done before the second unit was placed into service, so I definitely want to do deduct or depreciate those as appropriate, but has anyone run into this issue with a property? If I list the units separately, then I'm not sure how to account for expenses connected to both units. 

[MaikoTsumi]

What would be the benefit of not treating it as a singular property? 

[blikeafox]

None at all. I just worried that if I did there could be a risk if I were to be audited if I deducted any expenses for the second unit that were from before the date I actually advertised it. I guess I could avoid that by not deducting those expenses, but still using the earlier date.

[MaikoTsumi]

2 unit property. Like an A and B property at the same address? Duplex?  If one side is rented out, you're in service. You deduct/depreciate for the entire property. 

[blikeafox]

One unit is in the basement, and the other is on 3 stories above. They are the same address, so for mail, we use Address #1 and Address #2.