Home office expenses for the only shareholder of S-Corp

[HOPE2]

One of articles in Intuit says:
-On the S corporation tax return, report the total reimbursement of the home office in the other deductions
category in a line item labeled “office space” or something similar.
-On your personal tax return, reduce your itemized deductions by the dollar amounts you received as
reimbursements from the S corporation for the home-office mortgage interest and property taxes.
In the permanent file that you maintain for your personal taxes, make sure to track the straight-line
depreciation that the corporation reimburses to you for the home office. You need to treat this depreciation
as if you claimed it personally. This means the depreciation reduces your basis in the home. This also means
that at the time of sale, the straight-line depreciation reimbursed to you is subject to taxation of up to 25
percent as unrecaptured Section 1250 gain.

My question:  this reimbursement can be monthly or annually? if it is annually I can find all info from 1098 of lender include mortgage interest and property tax in that paper or client paid them directly. But 1098 will be received after DEC 31 and for Depreciation of property in what category can be considered( years of dep) rental income or residential home owner. And if this reimbursement should be monthly how can calculate mortgage interest and .... I mean above items , I would greatly appreciated it!

[TaxGuyBill]

Accountable Plans are generally best to do monthly, but need to be at least every two months.

https://www.irs.gov/publications/p463#en_US_2022_publink1000266091

The taxpayer should receive some sort of 'bill' for their mortage that shows the amount of principal paid and the amount of interest paid.  Also, they likely have an amortization schedule showing the monthly amounts somewhere, or you could re-create an estimated one.

[HOPE2]

How come  the amount of principal paid?