Straight from IRS publication 946.....
  
"You place property in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. Even if you are not using the property, it is in service when it is ready and available for its specific use."

This holds true for equipment and buildings.   A person can do whatever you want to do on your tax return but if you get audited you will be the one responsible for any errors on the return.