The Rent Roll in KBS is populated with “contract” leases and “speculative” leases. Contract leases are generally imported from the accounting system or rolled forward from a previous KBS file. The “speculative” leases are assumptions applied to vacancies and expiring spaces. For each lease, you can enter base rent steps, free rent, CPI rent, recoveries, % sales rent, tenant improvement allowances and leasing commissions. On speculative leases, if a commencement/expiration date changes, all supporting schedules for that lease automatically update.