A client bought a house as rental income, end of November '21. Renovations were expected to be finished by end-December. However due to shortage of workers & materials, the new tenants could not move in before March '22.
No rental income for until March '22.
Accrual method specifies expenses must be claimed in year they were incurred regardless whether they were paid for or not, generating a significant rental loss.
Would the available-for-use criteria interfere with the latter?
Expense paid while the house is not available for rent are capitalized.
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Thanks for jarring me awake 
. This is what working 20 hours/day looks like.
The expenses should be capitalized