The base curriculum of the Accelerator does not cover after-tax analysis. Standard industry practice is that after-tax analysis is performed in collaboration with accounting professionals. This is largely because a) no two individuals/entities and no two properties necessarily have the same tax treatment, and b) finance professionals by law are not licensed to provide tax or accounting guidance.
With that said, Spencer and Michael are working on a ‘Considerations in After-Tax Analysis’ module in their ‘Advanced Concepts in Real Estate Financial Modeling’ course. That module will look at concepts such as income vs capital gains tax, depreciation and recapture, and modeling tax deferrals (e.g. via 1031 exchange); all with the caveat that they are not tax professionals, that their expertise is limited to certain jurisdictions within the U.S. and Latin America, and that any after-tax analysis should be performed in collaboration with licensed tax professionals.