AccompliceRE — A Platform of Accomplice, LLC
Updated June 9, 2026 · Version 1.0
AccompliceRE turns a commercial lease proposal into a monthly cash-flow model, then derives NPV, effective rent, total occupancy cost, cash-flow schedules, reports, and comparison outputs from that same monthly model.
The most important methodological choice is simple: the monthly schedule is the source of truth.The engine calculates every lease month first — including rent, operating expenses, abatement, phase-in premises, full rent schedules, and optional cash-flow overlays — and annual totals are summed from those monthly rows rather than calculated separately. This avoids the common spreadsheet problem where the annual summary and the monthly detail quietly drift apart.
Together, the outputs give brokers the two views they usually need:
The financial engine computes a monthly schedule first. Each month carries the lease-month number, year, date label, active RSF, base rent PSF and dollars, OpEx dollars, abatement credit (base and OpEx tracked separately), parking cost, total occupancy cost, and cumulative cost. Annual rows are then created by summing the monthly rows within each lease year.
This pattern is well suited to lease analysis because it handles partial periods, front-loaded abatements, phase-in occupancy, explicit rent tables, and overlay toggles without needing separate annual formulas.
The core model uses decimal.jswith financial rounding settings (20-digit precision, round-half-up). That matters because lease models multiply PSF rates by RSF, divide by 12, compound escalations, and aggregate hundreds of rows — decimal arithmetic reduces penny-level drift compared with normal binary floating-point math.
AccompliceRE applies optional cash-flow assumptions through a shared overlay used by the on-screen cash-flow table, PDF exports, and Excel exports. That overlay can add an OpEx escalation delta, additional costs and utilities, net CapEx / TI economics, percentage rent, and amortized TIA payments. Because the overlay is shared, the NPV and effective rent shown on screen match the cash-flow table and exported outputs under the same toggle state.
For a standard per-RSF lease, monthly base rent is:
The engine supports percentage and fixed-dollar escalations.
The default escalation start month is month 13, which corresponds to Year 2. If the document or user input provides a delayed escalation start, the engine maps each lease month to the correct escalation year. Year 1 is always the base rent; escalations never apply to Year 1.
How escalations are applied:
This aligns with general CRE practice: compare proposals using the contractual rent-growth pattern rather than smoothing escalations into a single average before constructing the cash flow.
For NNN and other expense-pass-through structures, monthly OpEx is:
For modified gross, full-service, or gross leases, the engine treats OpEx as included in the gross rent and zeroes base OpEx for financial modeling, so it does not double-count expense dollars already embedded in rent.
Optional OpEx escalation can be applied as an overlay. The overlay uses the lease commencement month and the selected escalation month to determine when each escalation begins, then compounds the OpEx factor annually.
This is consistent with best practice: gross rent should not be compared against NNN rent by adding a second OpEx line unless the lease economics actually require it.
AccompliceRE supports both simple and custom abatement periods.
The model supports whole-month abatements, fractional abatement periods, multiple periods, explicit start months, mixed abatement treatment through custom periods, and TI-to-abatement conversion. Base abatement and OpEx abatement are stored separately, because downstream calculations, reports, and commission-basis logic need to distinguish free base rent from free OpEx.
Best-practice alignment: free rent should reduce the months in which rent is actually payable, not be approximated as a flat average credit, so that NPV and recovery timing are correct.
When commencement is not on the first day of the month, AccompliceRE treats month 1 as a blended stub period:
This convention is practical for proposal comparison because it keeps lease-month indexing stable. AccompliceRE is a broker financial-analysis model; where a lease requires legal or accounting day-count precision, final proration should be confirmed in the executed lease or accounting workpaper.
When a landlord provides an explicit rent schedule, AccompliceRE can use that schedule directly. The model resolves each month by checking whether a schedule row covers the lease month; if so, it uses that row's monthly rent or per-RSF rate. If a schedule only covers part of the term, uncovered months fall back to base rent plus escalations rather than becoming zero.
Broker-entered rent overlays take precedence over extracted schedules for overlapping months. This lets a user correct or model rent windows without destroying the original escalation structure. The principle: use the landlord's stated schedule when it exists, but avoid false zeros when the source table is partial.
For phased occupancy, the model can change RSF and rent rate over time. Each lease month resolves rent in this order:
OpEx scales with the active RSF by default, and abatement applies against the rent and OpEx actually calculated for the month. This approach is well aligned with expansion, must-take, and phased-delivery deals because occupancy cost follows the space actually occupied in each month.
Parking is a separate monthly line item. When the parking toggle is active, it flows into total occupancy cost and NPV. Keeping parking separate lets brokers show both base lease economics and all-in occupancy cost, and avoids hiding a material cost inside the rent line.
Before optional overlays, tenant monthly total occupancy cost is:
After overlays, adjusted total occupancy cost can also include an OpEx escalation delta, additional costs and utilities, a net CapEx / TI adjustment, percentage rent, and an amortized TIA payment. This adjusted monthly occupancy cost is the stream used for overlay-aware NPV and effective rent.
AccompliceRE uses a signed net CapEx convention internally, expressed as tenant-benefit-positive:
When the value is injected into tenant cash flow, the sign is flipped because the cash-flow table is outflow-positive: a positive concession reduces outflow and lowers NPV, while a negative tenant cost increases outflow and raises NPV.
For the cumulative-cost line, positive concessions do not reduce cumulative cost while tenant costs do increase it. This keeps the cumulative occupancy cost a true spend measure rather than showing it as artificially lower due to a day-one allowance. A tenant improvement allowance, a turnkey build-out, and excess tenant-funded CapEx are not the same thing, and the model exposes the economic difference between them.
AccompliceRE's tenant-side NPV uses monthly end-of-month discounting:
Monthly discounting aligns the time-value calculation with the lease's actual payment frequency. Commercial rent is usually paid monthly, and concessions or step-ups often occur in specific months, so a monthly NPV avoids compressing that timing into annual buckets. In practice this means front-loaded free rent receives the correct timing treatment, mid-term rent steps affect the right months, phase-in premises affect the right months, and one-time costs and allowances are placed in the proper period.
The platform default is 8% when no proposal-specific value exists, and the broker can edit the rate in the NPV card. NPV discounts the actual monthly occupancy-cost stream at the selected annual discount rate. An 8% default sits within the range commonly used for stabilized commercial real estate, and making it editable lets the analysis reflect a specific tenant's cost of capital.
The current tenant effective rent is a straight-line annualized occupancy-cost measure:
This is a straight-line measure, not an NPV-derived level annuity. Straight-line effective rent is the standard quick metric in commercial real estate, and keeping it separate from NPV gives brokers both a finance-grade time-value metric and a plain-language normalized cost metric. NPV answers “what is the time-value-weighted cost of this lease?” while effective rent answers “what is the normalized all-in annual cost per square foot?”
AccompliceRE supports three percentage-rent structures.
The natural breakpoint moves with the scheduled base rent, which matches the standard economic concept of a natural breakpoint (the sales level at which percentage rent equals base rent). If a minimum percentage rent is set, the model uses it as a floor.
Amortized TIA uses a standard loan PMT formula.
The amortization schedule splits each payment into interest and principal with a running balance. This is consistent with standard loan amortization and makes an amortized TI easier to explain as a financed concession rather than a simple landlord credit.
Operational metrics translate occupancy economics into business terms. The engine includes cost per seat (annual occupancy cost / headcount), RSF and USF per employee, break-even headcount (annual occupancy cost / average compensation), growth runway, cost per USF, capital intensity, occupancy-cost ratio (annual occupancy cost / annual revenue), rent-to-payroll ratio, and CapEx burden.
These are not substitutes for NPV; they are operating context that connects real estate cost to headcount, revenue, density, and capital planning — the terms a CFO uses.
Traditional post-tax reports support a simple mode and a granular mode.
The granular mode can treat rent, OpEx, and parking as deductible based on configuration, and depreciation benefits are calculated for tenant-owned TI and net CapEx using 100% bonus depreciation, Section 179, or 15-year straight-line depreciation. TI ownership defaults to the landlord for turnkey structures and to the tenant otherwise, unless the user overrides it. AccompliceRE produces a modeled post-tax view based on your assumptions; it is not tax advice.
Comparison views use the same proposal data and financial-model principles, then display alternatives side by side. The comparison table can recompute metrics when a discount-rate override or sandbox edits are active. Current comparison support includes 2 to 8 proposals, side-by-side term and metric rows, best-value highlighting for tenant-friendly rows, a discount-rate override for apples-to-apples NPV comparison, PDF and Excel exports, and an AI recommendation with verdict, tradeoffs, and negotiation points.
The value here is consistency: every proposal is normalized into the same lease-month framework, then compared using common metrics.
AccompliceRE is not a black-box spreadsheet replacement — the broker remains in control. The platform supports source quotes for extracted fields, confidence indicators, low-confidence review, inline editing, specialized modals for complex assumptions, undo/revert flows, and recalculation after edits.
This aligns with a sound broker workflow: automate extraction and model construction, then let the broker verify assumptions before sending a client-facing report. Monthly and annual cash-flow schedules, source quotes, and exports give every analysis an auditable trail.
There is no single mandated formula for broker lease comparison; the discipline is convention-driven, and two methods are widely accepted. AccompliceRE provides both: a straight-line effective rent (the standard quick metric) and a discounted NPV (the time-value method). The design choices map directly onto recognized best practice:
Scope.AccompliceRE is a deal-comparison and decision tool for commercial real estate brokers and their clients — it is not lease-accounting software and does not produce ASC 842 or IFRS 16 balance-sheet schedules, nor does it provide legal, tax, or accounting advice. It produces a transparent, repeatable financial model that a broker reviews and a client can audit.
For questions about this methodology: support@accomplicere.com
Accomplice, LLC d/b/a AccompliceRE
720 Brazos Street, Floor 12, Austin, TX 78701