I purchased my first rental property in August 2020. There were tenants that had existing leases. I have a property management company which collects the rent and arranges repairs for which I reimburse him. He sent me a 1099-MISC for the rent they collected minus their commission. I am assuming I need to file a 1099-NEC for their commission. Since he arranged and paid for the repairs, should I include the amounts I reimbursed him on the 1099-NEC as well? Thanks.