"Is that a requirement,"

Your partnership is not owning the property, not leasing the property, but is managing the property. There should be a management contract (or if they want the partnership to be the operator, a lease). Otherwise, as managers, they pass all expenses to the owner and all income to the owner, and they charge the owner a management fee. And they send a 1099-Misc for Rent box 1 for the gross income.

This is asset/liability accounting, not expense. Think of the expenses as Pass Through, not as expense. The rental income isn't the partnership income, either. The management fees is how the partnership has income.

They don't seem to be getting good guidance on this.