I bought a refrigerator in 2006 and some furniture the same year for my apartment which I used for a year and then didn't. In January 2009 I placed the apartment in service for renting. How do I depreciate my furniture and refrigerator?

QUOTE," In January 2009 I placed the apartment in service for renting."--- Do you own the aprtment? Or are youa tenant? As you can see, to claim depreciation for the building and furniture or equipment etc, you usually must be the owner of the property. You are considered as owning property even if it is subject to a debt. Suppose you pay rent for property, you cannot depreciate that property. Usually, only the owner can depreciate it. However, if you make permanent improvements to leased property, you may be able to depreciate the improvements.
"How do I depreciate my furniture and refrigerator? "--- Assume that you are the owner of the apartment, then you can depreciate your furniture and refrigerator from Jan. 2009, when it is considered placed in service.As it was placed in service in Jan. 2009, you need to depreciate it by using either regular MACRS ,Alternative MACRS, or Alterntive Depreciation System whatever method you want under either mid-quarter or half-year convention whatever is applicable for it.
For instance, assume that the current FMV of your refrigerator is $400 and is is subject to half-year convention, then you can depreciate ( salvage value is ignored under MACRS/ACRS as far as I know) $57.16 in 2009; $400*14.29%=$57.16. In the second year in 2011; $400*0.2449=$97.96 , in 2012, $400*0.1749=$69.96, in 2013, $400*0.1249=$49.96 so on... then by the 8th year, the whole of $400'd be depreciated and the adjusted basis f the refrigeraator is $0.(if you keep it for full seven depreciable years instead of disposing of it)