Or you pay them, and include them in rent (which I personally hate the idea of, but lots of folks do it successfully so they say on here).Out of curiosity, would you please share the RTV for the deal your looking at? 

It also accrues eight (8) percent interest annually until the deferral is removed.

. ;-) Also, out of curiosity, I googled and got a useful (to me) result in 5 seconds.

Interest accrues in arrears.  

Just out of curiosity I'll ask the company how they mitigate those issues.

They don’t talk to me anymore   The hoa charges it into my unit account so it accrues late payment fees that are very high.

This has generated a wave of litigation over whether (1) the statute of limitations even applies to foreclosures and, if so, (2) when a cause of action to foreclose "accrues" for limitations purposes.The answers to these questions vary from state to state.

Out of curiosity, where is the foreclosure price taken from?

Property 5 The initial term of this Straight Note Agreement shall be for the term of Six Months (6) (the “Initial Term”) commencing on the date this Promissory Note Agreement is executed by authorized officers of XXX, LLC and Lender (individual name)Borrower shall have the right to prepay all (but not a portion) of the indebtedness evidenced by this Note at any time, by paying the Lender an amount equal to the sum of (I) the principal balance then outstanding and (ii) all interest accrued to the date of such prepayment.Lender and Borrower intend that the relationship created and evidenced by this Note and the Loan Documents shall be solely that of debtor and creditor.

(and certainly not all the extra interest that accrued at the default interest rate. )Question :  Do we, as investors, then get to claim a tax loss or write-off for all the interest (including the default interest & extension-points) that was not paid?