I write off anything and everything, as most business owners do. 

Don't hesitate to define your occupancy, parking, utility and maintenance rules in writing.

I'm only 4 years in and I've always managed my own properties but am about to manage a condo for a friend and am not sure if I write the lease between the tenant and the owner or as I always have between the tenant and my property management LLC?

Pre-foreclosure technically only means that they are behind on the mortgage enough that a Lis Pendens has been filed.Most people (like 95% of people in forbearance) are not underwater, so it's most likely not a short sale -- they probably have enough equity to sell and walk away with a check instead of writing one. 

Can someone assist me on how I should write this in a CA leasing agreement and addendum?

they told us our courses were similar except we have extra hours so that we can write contracts. 

Can someone assist me on how I should write this in a CA leasing agreement and addendum?

Also, something about not being able to write off depreciation.

However, the ability to write off the cost of improvements is tempting, right?

I was driving and didn't write down the company.