Asset Management Property Budgets

Curious how others prepare their annual property budgets. If you have lender held real estate tax or insurance escrows, do you show this in your budget if it is different than the actual expense? Do you show both or just your accrual for your monthly cash outlay? If you show both, do you show the actual bill in opex above the line and then have an adjustment for your escrow funding and disbursement offset? What about TILC escrow funding? Do you set up budgets so that they match what your actuals will show to compare actual to budget? Would be helpful to see examples if anyone has. I've seen it done differently at different firms I've been at. Thank you.

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