Curious if i bought a rental in 2000 rented it for 5 years, then converted it back to primary and lived in it for 5 years(2010) and then rented it again how would you calculate depreciation? Does the 27.5 years reset in 2010 or in 2010 would i have 22.5 years left to depreciate the property?  It's it possible to convert rental to primary back to rental?