USA In-service-date of construction property - early occupancy

[Lemondoodle]

Under 842 a operating lessor will begin recognizing revenue at the time a tenant gains early occupancy, in my case it would be about half way through construction so they can start installing their equipment. Normally we would begin depreciation when the lease commences and rent is being paid but when would once start depreciation in the case of early access for tenant equipment install (they are not paying rent yet). The point of deprecation is to match expense to revenue so wouldn't it make sense to start when revenue starts, at early occupancy date? Anyone know of guidance? Thanks!