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Extract lease accounting inputs where the wording needs judgement

For: Group accountant or lease accounting lead maintaining the lease register

Pattern: Cross-examinationNeeds live modelsDesigned for 6 to 300 agents
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The pain today

Lease term, extension and termination options, indexation and incentives sit in contracts and amendments in several languages. A misread option or rent review flows straight into the lease liability and is found by the external auditor.

The ask

“I attached our lease contracts with amendments and the current lease register. For each lease, give me the start date, non-cancellable term, extension and termination options, rent, indexation and incentives, quote the clause for each, and tell me where the register or the documents disagree.”

Plain words, as you would say it to a colleague. Edit it to fit your case before you send it.

What you attach or connect

  • Lease contracts and amendments
  • Current lease register export
  • Rent review and indexation notices
  • Accounting policy on lease term judgements

The unit of work

One worker task per one lease with its amendments.

Why a swarm fits

A lease is read from its own documents, and a portfolio holds many. Option and indexation wording is easy to misread, so two unrelated model families extract independently and only agreement enters the register unreviewed.

Not for

A few property leases the accountant knows well, or judgements such as whether an option is likely to be used, which no document answers.

The decision tree

6 typed decisions, each with an action for every answer

At fixed moments in a run, the engine puts one narrow question to a decision model. The decision model never writes text: it answers yes or no with a probability, picks from listed options, or gives a score, about a small slice of the material. The engine then does exactly what this tree says, which is what makes the run auditable. The thresholds are the template's design values, not measured results.

  1. Planner, while planning

    Scope checkYes or no, with a probability

    Before work starts on a unit

    Does this contract convey the right to use an identified asset for a period, as opposed to a service agreement with no identified asset?

    Sees only: The contract's subject-matter and term clauses

    Why: Service contracts filed as leases are removed before extraction.

    • Yes: 0.70 or higherthenAccept
    • Unsure: 0.40 up to 0.70thenEscalate to a strong model
    • No: below 0.40thenSkip this unit

  2. After workers, the judge checks

    Evidence checkYes or no, with a probability

    After a worker answers

    Does the quoted clause give the lessee, not the lessor, the right to extend, and state the date by which notice must be given?

    Sees only: The extracted option and the quoted clause

    Why: Who holds the option changes the lease term and therefore the liability.

    • Yes: 0.90 or higherthenAccept
    • Unsure: 0.50 up to 0.90thenMark unresolved
    • No: below 0.50thenReject and retry

  3. Reconciler, while merging

    Conflict checkA choice among options

    While reconciling

    Do the two independent extractions give the same value for this lease input?

    Sees only: Both extractions of one input with their quoted clauses

    Why: Only inputs both families agree on reach the register unreviewed.

    • Same value, same clausethenAccept
    • Same value, different clausesthenReject and retry
    • Different valuesthenEscalate to a strong model

  4. Run control, between rounds

    Retry or stopA choice among options

    After a rejection or low confidence

    What causes the difference between the two extractions?

    Sees only: Both extractions, the clause in its original language and any amendment

    Why: Fixes mechanical misses and keeps real ambiguity for the accountant.

    • One did not apply an amendmentthenReject and retry
    • Translated clause read two waysthenMark unresolved
    • Clause is ambiguous in the originalthenMark unresolved

  5. Reconciler, while merging

    Conflict checkYes or no, with a probability

    While reconciling

    Does the agreed input differ from the value held in the lease register for this contract?

    Sees only: The agreed input and the register line

    Why: Register differences are the output the accountant acts on.

    • Yes: 0.60 or higherthenMark unresolved
    • Unsure: 0.30 up to 0.60thenMark unresolved
    • No: below 0.30thenAccept

  6. Accountable person, before anything is settled

    Person decidesYes or no, with a probability

    Before anything is reported as settled

    Would this item change a lease term, a payment or an option recorded in the lease register?

    Sees only: The proposed change and its clause quote

    Why: Every register change is approved by the group accountant.

    Accountable: The group accountant decides lease-term judgements and approves every change to the lease register.

    • Yes: 0.40 or higherthenAsk a person
    • Unsure: 0.15 up to 0.40thenAsk a person
    • No: below 0.15thenAccept

The fleet: who does what

Model tiers by role, not brands: you choose the models. Strong reasoning models plan and reconcile, small fast models do the wide work, and the judge is a decision model from a different family, so it does not share the workers' blind spots.

  1. Planner

    A strong reasoning model defines each accounting input precisely, including how options and rent reviews are to be recorded.

    Decisions here:1. Scope check

  2. Workers

    Two sets of small workers from different families extract every input from one lease independently, with quotes.

    Designed for 6 to 300 agents, one worker task per one lease with its amendments. Each worker receives only its own unit.

  3. Judge, from a different model family

    A decision model from a third family compares the two extractions and settles only what the quoted wording decides.

    Decisions here:2. Evidence check

  4. Reconciler

    A strong reasoning model compares agreed inputs with the register and lists differences and open readings per lease.

    Decisions here:3. Conflict check4. Retry or stop5. Conflict check

  5. Accountable person

    The group accountant decides lease-term judgements and approves every change to the lease register.

    Decisions here:6. Person decides

Checked before anything is accepted

  • Both extractions must quote the clause; a value without a quote is refused
  • Dates and notice periods are recomputed in code from the quoted terms
  • Amendments are applied in date order before comparison with the register
  • Translated clauses are flagged where the two families read them differently

What comes back

  • Lease inputs per contract with clause quotes
  • Differences between documents and the lease register
  • Leases where the two readings disagree, both shown
  • Missing amendments or notices referred to in the documents

What to measure

  • Agreed inputs overturned in an accountant's sample check
  • Register corrections later confirmed by the external auditor
  • Accountant hours per lease

Names of measures only. No result is claimed for this template.

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