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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
The owner, not the lessee, deducts depreciation of commercial real estate. However, the lessee takes the depreciation deduction on a lifetime lease. In addition, a lessee can depreciate certain permanent improvements to the leased property. If you rent out cooperative apartments as a business, you can depreciate your shares of the corporation that owns the properties. If you use a commercial property for personal use, you can only depreciate the portion used for business or investment.