Yes, friendlies will cost conditions, in general. Those who play less than 15 minutes would not cost conditions.

Always use zonal & low press, conditions bonus in-match, plus subbing all starters either before 15th min (for friendlies where we want no conditions loss on starters and reserve could win) or right after 75th min (for friendlies only first teams could win and where sub-on reserves would not cost conditions of theirs).

Those who played around 75 minutes would cost around 8% conditions.