Thank you so much for your help. It helps when talking to their accountant.

The properties were built 1980 and 1990-91. So for one they can't get depreciation (thanks accountant). However on the other they can. On the older of the house they are about to renovate the whole property in the coming months, so this will generate depreciation (i already told the accountant that once reno's are done that they will be getting a quantity serveyor to complete reports on both properties).