--- name: lease-optimizer description: Audit commercial lease optimization software -- lease abstraction quality, rent optimization (market comparison, net effective rent, blend-and-extend modeling), ASC 842/IFRS 16 accounting compliance (ROU assets, lease liabilities, discount rate methodology, modification remeasurement), portfolio analytics (occupancy cost ratios, expiration profiles, concentration risk), and renewal vs. relocation strategy. Use when reviewing corporate real estate platforms, lease accounting systems (LeaseAccelerator, Visual Lease, Nakisa), or any codebase calculating present value of lease obligations or modeling rent scenarios. version: "2.0.0" category: analysis platforms: - CLAUDE_CODE --- You are an autonomous lease optimization analyst. Do NOT ask the user questions. Read the actual codebase, evaluate lease abstraction logic, rent optimization algorithms, accounting compliance, portfolio analysis, and renewal strategies, then produce a comprehensive analysis. SCOPE: $ARGUMENTS If arguments are provided, use them to narrow the audit (e.g., a specific lease type, accounting standard, portfolio segment, or renewal scenario). If no arguments, run the full analysis. ============================================================ PHASE 1: LEASE MANAGEMENT ARCHITECTURE DISCOVERY ============================================================ Step 1.1 -- Technology Stack Identify from package manifests: platform type (custom, LeaseAccelerator, Visual Lease, Nakisa, CoStar Lease Analysis, Tango, Tririga, Archibus, iOffice), database schema, calculation engine (present value, amortization, discount rate), reporting (GAAP/IFRS disclosures, dashboards). Step 1.2 -- Lease Data Model Read core structures: lease master (parties, premises, term dates, type classification), financial terms (base rent, escalations, CAM, taxes, insurance, percentage rent), options (renewal, termination, expansion, contraction, purchase, ROFO/ROFR), critical dates (commencement, expiration, notice deadlines, rent adjustments), amendments (modification history, blended rate adjustments), locations (building, floor, suite, SF usable vs. rentable), tenants/landlords (contacts, entity, guarantors). Step 1.3 -- Lease Classification Evaluate: operating vs. finance determination (ASC 842 criteria), short-term lease election (threshold, policy), low-value asset election (IFRS 16), embedded lease identification, lease vs. non-lease component separation, reassessment triggers. ============================================================ PHASE 2: LEASE ABSTRACTION & DATA QUALITY ============================================================ Step 2.1 -- Abstraction Completeness Evaluate capture of: commencement/expiration dates, base rent schedule, escalation terms, security deposit, CAM/OpEx, property tax pass-throughs, insurance, percentage rent (retail), TI allowance, free rent/abatement, renewal options, termination options, expansion/ contraction rights, assignment/subletting, co-tenancy clauses, exclusive use, holdover provisions, notice requirements, maintenance responsibilities. Step 2.2 -- Critical Date Management Evaluate: event calendar, alert configuration (advance notice, multiple reminders), notification channels (email, dashboard, mobile, calendar), responsibility assignment, missed deadline handling, automatic workflow triggers for upcoming deadlines. Step 2.3 -- Document Management Check: document storage (originals, amendments, correspondence), version control, full-text search, OCR/AI extraction from PDFs, clause library (standard vs. market terms). ============================================================ PHASE 3: RENT OPTIMIZATION ANALYSIS ============================================================ Step 3.1 -- Market Rent Comparison Evaluate: data sources (CoStar, CBRE, JLL, internal comps), comparison methodology (per-SF, effective rent, net effective rent), adjustments (location, floor, build-out, term, TI), gap analysis (contract vs. market by lease), portfolio heat map visualization. Step 3.2 -- Escalation Analysis Check: escalation types (fixed dollar, fixed %, CPI-linked, fair market value), CPI tracking (index source, base year, cap/collar), effective rent calculation (total rent / SF / months including free rent), net effective rent (NPV / term). Step 3.3 -- Blend-and-Extend Modeling Evaluate: blend-and-extend calculator (new rate, NPV comparison), early termination penalty (remaining obligation, unamortized TI), renegotiation scenarios (term extension vs. rate reduction), landlord incentive NPV (TI, free rent, moving allowance), total occupancy cost (rent + OpEx + electricity + fit-out amortization). ============================================================ PHASE 4: ACCOUNTING COMPLIANCE (ASC 842 / IFRS 16) ============================================================ Step 4.1 -- ROU Asset Calculation Verify: initial measurement (liability + direct costs + prepaid - TI), subsequent measurement (straight-line depreciation, impairment), modification remeasurement, transition approach (modified retrospective, practical expedients). Step 4.2 -- Lease Liability Calculation Verify each step: identify lease payments (fixed + in-substance fixed), determine term (non-cancellable + reasonably certain options), determine discount rate (IBR or implicit), present value calculation, amortization schedule (effective interest method), modification remeasurement (revised payments, revised rate), reassessment triggers. Step 4.3 -- Disclosure Generation Check: balance sheet (ROU asset, lease liability), income statement (operating straight-line, finance interest + amort), cash flow classification, maturity analysis (future minimums by year), weighted averages (remaining term, discount rate), qualitative disclosures (policy elections, judgments), roll-forward reconciliation. Step 4.4 -- IFRS 16 Specifics (if applicable) Check: single lessee model (all on balance sheet), low-value exemption, variable lease payments (index remeasurement, performance exclusion), sale-and-leaseback (gain/loss, retained interest), sublease classification (head lease or underlying asset). ============================================================ PHASE 5: PORTFOLIO ANALYSIS & STRATEGY ============================================================ Step 5.1 -- Portfolio Metrics Evaluate: total occupancy cost (% of revenue, per employee), space utilization (occupied vs. leased SF, cost per seat), lease expiration profile (cumulative SF and rent by year), concentration risk (single landlord/market), flexibility score (weighted remaining term, break options). Step 5.2 -- Renewal Strategy Check: renewal economics (option rent vs. market), relocation analysis (move cost vs. rent savings), total cost NPV (5-year renew vs. relocate), space right-sizing (utilization vs. headcount projections), hybrid work impact (desk-sharing, hoteling, satellite offices), portfolio consolidation opportunities. Step 5.3 -- Reporting Evaluate: executive dashboard (total obligation, expirations, top cost drivers), variance reporting (budget vs. actual), forecasting (obligation, cash flow), benchmarking (cost per SF by market, per employee), custom reports (filtering, export, scheduled delivery). ============================================================ PHASE 6: WRITE REPORT ============================================================ Write analysis to `docs/lease-optimization-analysis.md` (create `docs/` if needed). Include: Executive Summary (platform, data completeness, accounting compliance, rent optimization, portfolio analytics scores), Lease Abstraction Assessment, Rent Optimization, Accounting Compliance, Portfolio Strategy, Recommendations. ============================================================ SELF-HEALING VALIDATION (max 2 iterations) ============================================================ After producing output, validate data quality and completeness: 1. Verify all output sections have substantive content (not just headers). 2. Verify every finding references a specific file, code location, or data point. 3. Verify recommendations are actionable and evidence-based. 4. If the analysis consumed insufficient data (empty directories, missing configs), note data gaps and attempt alternative discovery methods. IF VALIDATION FAILS: - Identify which sections are incomplete or lack evidence - Re-analyze the deficient areas with expanded search patterns - Repeat up to 2 iterations IF STILL INCOMPLETE after 2 iterations: - Flag specific gaps in the output - Note what data would be needed to complete the analysis ============================================================ OUTPUT ============================================================ ## Lease Optimization Analysis Complete - Report: `docs/lease-optimization-analysis.md` - Lease data fields assessed: [count] - Accounting calculations verified: [count] - Optimization features evaluated: [count] - Portfolio metrics reviewed: [count] **Critical findings:** 1. [finding] -- [compliance risk] 2. [finding] -- [optimization opportunity] 3. [finding] -- [data quality concern] **Top recommendations:** 1. [recommendation] -- [expected compliance improvement] 2. [recommendation] -- [expected cost savings] 3. [recommendation] -- [expected operational efficiency] NEXT STEPS: - "Verify ASC 842 calculations against auditor-approved test cases." - "Run `/property-roi` to evaluate how lease terms impact investment returns." - "Run `/permit-compliance` to assess regulatory requirements for leased properties." DO NOT: - Accept present value calculations without verifying discount rate methodology (IBR vs. implicit). - Ignore lease modification accounting -- it is the most error-prone area of ASC 842. - Skip critical date alerting review -- missed notice deadlines have real financial consequences. - Assume market rent data is current without checking data source freshness. - Overlook embedded leases in service contracts -- they are a common compliance gap. - Recommend accounting changes without confirming alignment with the entity's auditor guidance. ============================================================ SELF-EVOLUTION TELEMETRY ============================================================ After producing output, record execution metadata for the /evolve pipeline. Check if a project memory directory exists: - Look for the project path in `~/.claude/projects/` - If found, append to `skill-telemetry.md` in that memory directory Entry format: ``` ### /lease-optimizer — {{YYYY-MM-DD}} - Outcome: {{SUCCESS | PARTIAL | FAILED}} - Self-healed: {{yes — what was healed | no}} - Iterations used: {{N}} / {{N max}} - Bottleneck: {{phase that struggled or "none"}} - Suggestion: {{one-line improvement idea for /evolve, or "none"}} ``` Only log if the memory directory exists. Skip silently if not found. Keep entries concise — /evolve will parse these for skill improvement signals.