Rental property how do I claim utilities? I rent out my basement and utilities are included.

[sin]

How to I claim utilities, when the cost on the invoice may cross over the year end.
Ex: Gas bill due Feb 5 2016 for cost incurred Dec 1 2015 to Jan 14 2016.
Can I just claim all under 2015 or must I wait and claim in 2016?

[TonyC11 · Accepted solution]

Prorate the total bill amount for the 31 days in Dec 2015.