RE recruiting and Testing (and inparticular on the ACRE model)

So I've taken two RE modeling tests and two take home case studies for RE modeling. The exams were somewhat similar but I did not get either job (I currently have an RE job offer that does not require an exam). ACRE does cash flow from operations/cash flow before debt service after reserves. In my company we show that before reserves. Our cash flow before debt service line includes LCs and TIs but does not include reserves. I'm curious as to everyone's thoughts about that.

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