Management companies are allowed to profit from the collection of delinquent assessments. Although Civil Code §1366.1 prohibits associations from charging a fee in excess of their costs to collect delinquent assessments, this restriction applies to associations, not their managing agents.  As a result, management companies may charge more than their actual costs when it comes to generating pre-lien letters, lien letters, etc. (Brown v. PCM) A similar ruling was made about escrow fees.