Most accountants will accrue these costs on an income statement.

Late fee is 10$ per day after the 5th....so she is up to 100$ as of today....she says she's bringing me the other 300$ that she owes on rent on thursday...but she can't pay the late fee...so my question is does the late fee continue to accrue until she's paid the total WITH the late fee or do I have to stop it accruing as of wednesday if she pays thursday?

The 4th unit the tenant pays late every month and has accrued a lot in late fees (previously owners charging $5/day in late charges).

The 4th unit the tenant pays late every month and has accrued a lot in late fees (previously owners charging $5/day in late charges).

Dues accruing During the hoa’s ownership wouldn’t be due though. 

Repair escrowDoes interest accrue on money held in the repair escrow?

Well that fine came along with accrued interest and an additional $5 per day.I bought the house for 19k (which was the fine owed to the city).

And...eventually, some foreclosure fees if not accrued already.

For example, if you purchase a $500k legal balance (unpaid principal + accrued interest/fees) for $200k, then rehab and sell the property for $300k, can you write off the uncollected $200k (the $500k - $300k difference i.e. not pay taxes on your profits, as on paper as the lender, it is a "loss")?

The interest accrued can be itemized in your 1040 If your primary residence was used as a collateral.