Management service fee and landlord insurance fee as expense for property renting out income

I have a question for tax return. I have an apartment and was rented out. I paid the management service fee every half year and bought landlord insurance once a year. For management service fee, one payment covered the date from 1-Apr to 30-Sep and another payment covered the date from 1-Oct to 31-Mar. Should I report this management service fee prorataed to cover the exact date from 6-Apr to 5-Apr? And the same question apply to landlord insurance.

Hi,

You would report the full amounts in the year they were paid.

Thank you.