Exhibit 99.1
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KPMG LLP |
Independent Accountants’ Agreed`-Upon Procedures Report
Citigroup Commercial Mortgage Securities Inc.
Citi Real Estate Funding Inc.
(together, the “Company”)
Citigroup Global Markets Inc.
Bank of Montreal
BMO Capital Markets Corp.
Morgan Stanley Bank, N.A.
Morgan Stanley & Co. LLC
Morgan Stanley Mortgage Capital Holdings LLC
The Bank of Nova Scotia
Scotia Capital (USA) Inc.
Societe Generale Financial Corporation
SG Americas Securities, LLC
KKR Capital Markets LLC
(collectively, the “Specified Parties”):
Re: CONE Commercial Mortgage Trust 2026-ACD6 – Data File Procedures
We have performed the procedures described below on the specified attributes in an electronic data file entitled “CONE 2026-ACD6 Accounting Tape.xlsx” provided by the Company on June 23, 2026 (the “Data File”), containing information on one mortgage loan (the “Mortgage Loan”) and six related properties (the “Properties”) as of July 6, 2026 (the “Cut-off Date”), which we were informed is intended to be included as collateral in the offering by CONE Commercial Mortgage Trust 2026-ACD6, Commercial Mortgage Pass-Through Certificates, Series 2026-ACD6 (the “Certificates”). The Company is responsible for the specified attributes identified by the Company in the Data File.
The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.
The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.
Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:
| · | The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold. |
| · | The term “recomputed” means recalculated and compared the result to the information shown and found it to be in agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold. |
| KPMG
LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. |

| · | The term “reporting threshold” means that dollar amounts and percentages were within $1.00 and 0.1%, respectively. |
| · | The term "Provided by the Company”, when used in the “Source Document(s)” column of Attachment A, means we were instructed by the Company to assume the attribute is accurate and not perform any procedure. |
| · | The term “Loan Files” means the electronic copies of source documents provided by the Company and listed in Attachment A. Where the term “Draft” is used, it means source documents provided by the Company and listed in Attachment A are in draft form and are not executed with signatures as of the date of this report. We make no representation regarding the validity or accuracy of any of the source documents. |
| · | The term “Compared Attributes” means the list of fields in the Data File which were selected by the Company for us to perform comparison procedures for and are listed in Attachment A. |
| · | The term “Recomputed Attributes” means the list of fields in the Data File which were selected by the Company for us to perform recomputation procedures for and are listed in Attachment B. |
| · | The term “Calculation Methodology” means the formula listed in the Calculation Methodology column of Attachment B containing the calculation methodology for the Recomputed Attributes provided by the Company. |
| · | The term “WALT Calculation Date” means July 11, 2026. |
| · | The term “Provided Information” means the Cut-off Date, WALT Calculation Date, Loan Files and Calculation Methodology. |
Prior to being provided the Data File, we received one or more earlier versions of the data file on which to perform our procedures. In performing those procedures, we identified differences which were communicated to the Company. The Data File represents the revised information reflecting resolution of differences communicated as determined appropriate by the Company. We performed the procedures on the Data File, and the results of those procedures are reflected herein.
The procedures we were instructed by the Company to perform and the associated findings are as follows:
A. For the Mortgage Loan and Properties included in the Data File, we compared the Compared Attributes in the Data File (except for those with “Provided by the Company” in the “Source Document(s)” column of Attachment A) to the corresponding information included in the Loan Files. The Company indicated that the absence of any of the information in the Loan Files or the inability to agree the indicated information from the Data File to the Loan Files for each of the attributes identified, constituted an exception, except for those Compared Attributes with “Provided by the Company” in the “Source Document(s)” column of Attachment A. The document priority is the order provided by the Company, which is listed in the “Source Document(s)” column of Attachment A, with the highest priority document listed first.
B. For the Mortgage Loan and Properties included in the Data File, we recomputed the Recomputed Attributes in the Data File using (i) the corresponding information contained in the Data File, and (ii) the Calculation Methodology.
We found such information to be in agreement without exception.
| 2 |

We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported.
We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Mortgage Loan and related Properties, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.
The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Mortgage Loan to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing the Mortgage Loan being securitized, (iii) the compliance of the originator of the Mortgage Loan with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Mortgage Loan and related Properties that would be material to the likelihood that the issuer of the Certificates will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations (“NRSROs”).
The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.
This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.
/s/ KPMG LLP
New York, New York
June 23, 2026
| 3 |
ATTACHMENT A
COMPARED ATTRIBUTES
| Attribute | Source Document(s) |
| Property ID | Provided by the Company |
| Property Rank | Provided by the Company |
| Property Name | Provided by the Company |
| Property Type | Appraisal Report |
| Property Sub-Type | Appraisal Report |
| Address | Appraisal Report, Engineering Report |
| City | Appraisal Report, Engineering Report |
| County | Appraisal Report, Engineering Report |
| State | Appraisal Report, Engineering Report |
| Zip | Appraisal Report, Engineering Report |
| Market | Appraisal Report |
| Year Built | Appraisal Report, Engineering Report |
| Year Renovated | Appraisal Report, Engineering Report |
| Year Delivered | Underwriting File |
| Unit of Measure | Underwriting File |
| Power Redundancy | Underwriting File |
| Building Area (SF) | Underwriting File |
| Raised Floor (SF) | Underwriting File |
| Data Halls | Underwriting File |
| Leased Capacity (MW) | Underwriting File |
| BBnB (MW) | Underwriting File |
| Installed Capacity (MW) | Underwriting File |
| Occupancy Date | Underwriting File |
| # of Contracts Per Individual Tenant | Underwriting File |
| # of Total Contracts | Underwriting File |
| % of UW Rent from Investment Grade Tenants | Underwriting File |
| A-1 |
ATTACHMENT A
| Attribute | Source Document(s) |
| WA Lease Expiration Date | Underwriting File |
| Ownership Interest | Provided by the Company |
| Mortgage Loan Closing Date Balance | Provided by the Company |
| Mortgage Loan Maturity Date Balance | Draft Loan Agreement, Draft Promissory Note |
| Individual As-Is Appraised Value Date | Appraisal Report |
| Individual As-Is Appraised Value | Appraisal Report |
| Portfolio Appraised Value Date | Appraisal Report |
| Portfolio Appraised Value | Appraisal Report |
| Engineering Report Provider | Engineering Report |
| Engineering Report Date | Engineering Report |
| Environmental Report Provider | Phase I Environmental Report |
| Environmental Report Date | Phase I Environmental Report |
| Phase II Required? | Phase I Environmental Report |
| Seismic Zone | Seismic Report, Engineering Report |
| PML % | Seismic Report, Engineering Report |
| Origination Date | Provided by the Company |
| Mortgage Loan Interest Rate | Provided by the Company |
| Interest Calculation (30/360 / Actual/360) | Draft Loan Agreement |
| Amort Type | Draft Loan Agreement |
| Grace Period | Draft Loan Agreement |
| First Loan Payment Date | Provided by the Company |
| Original Amortization Term (Months) | Draft Loan Agreement |
| Original IO Term (Months) | Provided by the Company |
| Maturity Date | Provided by the Company |
| Lockbox | Draft Loan Agreement, Draft Cash Management Agreement |
| A-2 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Cash Management Type | Draft Loan Agreement, Draft Cash Management Agreement |
| Cash Management Trigger | Draft Loan Agreement, Draft Cash Management Agreement |
| Administrative Fee Rate (%) | Admin Fee Schedule |
| Floating Rate Component Prepayment Provision | Provided by the Company |
| Partial Release Allowed? | Draft Loan Agreement |
| Property Release Description | Provided by the Company |
| Initial Tax Escrow | Draft Loan Agreement |
| Ongoing Tax Escrow Monthly | Draft Loan Agreement |
| Tax Escrow Springing Conditions | Draft Loan Agreement |
| Initial Insurance Escrow | Draft Loan Agreement |
| Ongoing Insurance Escrow Monthly | Draft Loan Agreement |
| Insurance Escrow Springing Conditions | Draft Loan Agreement |
| Initial Immediate Repairs Escrow | Draft Loan Agreement |
| Initial CapEx Escrow | Draft Loan Agreement |
| Ongoing Cap Ex Escrow Monthly | Draft Loan Agreement |
| Cap Ex Escrow Springing Conditions | Draft Loan Agreement |
| Initial TI/LC Escrow | Draft Loan Agreement |
| Ongoing TI/LC Escrow Monthly | Draft Loan Agreement |
| TI/LC Escrow Springing Conditions | Draft Loan Agreement |
| Initial Other Escrow | Provided by the Company |
| Ongoing Other Escrow Monthly | Draft Loan Agreement |
| Ongoing Other Escrow Springing Condition | Draft Loan Agreement |
| Other Escrow Description | Provided by the Company |
| Largest Tenant (by UW Rent) Tenant Name | Underwriting File |
| Largest Tenant (by UW Rent) Lease Exp. | Underwriting File |
| Largest Tenant (by UW Rent) Leased Capacity (kW) | Underwriting File |
| A-3 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Largest Tenant (by UW Rent) UW Rent | Underwriting File |
| 2nd Largest Tenant (by UW Rent) Tenant Name | Underwriting File |
| 2nd Largest Tenant (by UW Rent) Lease Exp. | Underwriting File |
| 2nd Largest Tenant (by UW Rent) Leased Capacity (kW) | Underwriting File |
| 2nd Largest Tenant (by UW Rent) UW Rent | Underwriting File |
| 3rd Largest Tenant (by UW Rent) Tenant Name | Underwriting File |
| 3rd Largest Tenant (by UW Rent) Lease Exp. | Underwriting File |
| 3rd Largest Tenant (by UW Rent) Leased Capacity (kW) | Underwriting File |
| 3rd Largest Tenant (by UW Rent) UW Rent | Underwriting File |
| Colocation Rent 2023 | Underwriting File |
| Colocation Rent 2024 | Underwriting File |
| Colocation Rent 2025 | Underwriting File |
| Colocation Rent April 2026 TTM | Underwriting File |
| Colocation Rent Sponsor 2026 Reforecast | Underwriting File |
| Colocation Rent UW | Underwriting File |
| Colocation Rent (BBnB) 2023 | Underwriting File |
| Colocation Rent (BBnB) 2024 | Underwriting File |
| Colocation Rent (BBnB) 2025 | Underwriting File |
| Colocation Rent (BBnB) April 2026 TTM | Underwriting File |
| Colocation Rent (BBnB) Sponsor 2026 Reforecast | Underwriting File |
| Colocation Rent (BBnB) UW | Underwriting File |
| Non-Colocation Rent 2023 | Underwriting File |
| Non-Colocation Rent 2024 | Underwriting File |
| Non-Colocation Rent 2025 | Underwriting File |
| Non-Colocation Rent April 2026 TTM | Underwriting File |
| Non-Colocation Rent Sponsor 2026 Reforecast | Underwriting File |
| Non-Colocation Rent UW | Underwriting File |
| A-4 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Non-Colocation Rent (BBnB) 2023 | Underwriting File |
| Non-Colocation Rent (BBnB) 2024 | Underwriting File |
| Non-Colocation Rent (BBnB) 2025 | Underwriting File |
| Non-Colocation Rent (BBnB) April 2026 TTM | Underwriting File |
| Non-Colocation Rent (BBnB) Sponsor 2026 Reforecast | Underwriting File |
| Non-Colocation Rent (BBnB) UW | Underwriting File |
| Credit Rent Steps 2023 | Underwriting File |
| Credit Rent Steps 2024 | Underwriting File |
| Credit Rent Steps 2025 | Underwriting File |
| Credit Rent Steps April 2026 TTM | Underwriting File |
| Credit Rent Steps Sponsor 2026 Reforecast | Underwriting File |
| Credit Rent Steps UW | Underwriting File |
| Rent Escalations 2023 | Underwriting File |
| Rent Escalations 2024 | Underwriting File |
| Rent Escalations 2025 | Underwriting File |
| Rent Escalations April 2026 TTM | Underwriting File |
| Rent Escalations Sponsor 2026 Reforecast | Underwriting File |
| Rent Escalations UW | Underwriting File |
| Gross Potential Revenue 2023 | Underwriting File |
| Gross Potential Revenue 2024 | Underwriting File |
| Gross Potential Revenue 2025 | Underwriting File |
| Gross Potential Revenue April 2026 TTM | Underwriting File |
| Gross Potential Revenue Sponsor 2026 Reforecast | Underwriting File |
| Gross Potential Revenue UW | Underwriting File |
| Economic Vacancy 2023 | Underwriting File |
| Economic Vacancy 2024 | Underwriting File |
| Economic Vacancy 2025 | Underwriting File |
| A-5 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Economic Vacancy April 2026 TTM | Underwriting File |
| Economic Vacancy Sponsor 2026 Reforecast | Underwriting File |
| Economic Vacancy UW | Underwriting File |
| Power Reimbursements 2023 | Underwriting File |
| Power Reimbursements 2024 | Underwriting File |
| Power Reimbursements 2025 | Underwriting File |
| Power Reimbursements April 2026 TTM | Underwriting File |
| Power Reimbursements Sponsor 2026 Reforecast | Underwriting File |
| Power Reimbursements UW | Underwriting File |
| Total Revenue 2023 | Underwriting File |
| Total Revenue 2024 | Underwriting File |
| Total Revenue 2025 | Underwriting File |
| Total Revenue April 2026 TTM | Underwriting File |
| Total Revenue Sponsor 2026 Reforecast | Underwriting File |
| Total Revenue UW | Underwriting File |
| Management Fee 2023 | Underwriting File |
| Management Fee 2024 | Underwriting File |
| Management Fee 2025 | Underwriting File |
| Management Fee April 2026 TTM | Underwriting File |
| Management Fee Sponsor 2026 Reforecast | Underwriting File |
| Management Fee UW | Underwriting File |
| Payroll 2023 | Underwriting File |
| Payroll 2024 | Underwriting File |
| Payroll 2025 | Underwriting File |
| Payroll April 2026 TTM | Underwriting File |
| Payroll Sponsor 2026 Reforecast | Underwriting File |
| Payroll UW | Underwriting File |
| A-6 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Repairs & Services 2023 | Underwriting File |
| Repairs & Services 2024 | Underwriting File |
| Repairs & Services 2025 | Underwriting File |
| Repairs & Services April 2026 TTM | Underwriting File |
| Repairs & Services Sponsor 2026 Reforecast | Underwriting File |
| Repairs & Services UW | Underwriting File |
| Facility Operations 2023 | Underwriting File |
| Facility Operations 2024 | Underwriting File |
| Facility Operations 2025 | Underwriting File |
| Facility Operations April 2026 TTM | Underwriting File |
| Facility Operations Sponsor 2026 Reforecast | Underwriting File |
| Facility Operations UW | Underwriting File |
| Circuits and Bandwidth 2023 | Underwriting File |
| Circuits and Bandwidth 2024 | Underwriting File |
| Circuits and Bandwidth 2025 | Underwriting File |
| Circuits and Bandwidth April 2026 TTM | Underwriting File |
| Circuits and Bandwidth Sponsor 2026 Reforecast | Underwriting File |
| Circuits and Bandwidth UW | Underwriting File |
| Electricity 2023 | Underwriting File |
| Electricity 2024 | Underwriting File |
| Electricity 2025 | Underwriting File |
| Electricity April 2026 TTM | Underwriting File |
| Electricity Sponsor 2026 Reforecast | Underwriting File |
| Electricity UW | Underwriting File |
| Property Taxes 2023 | Underwriting File |
| Property Taxes 2024 | Underwriting File |
| Property Taxes 2025 | Underwriting File |
| A-7 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Property Taxes April 2026 TTM | Underwriting File |
| Property Taxes Sponsor 2026 Reforecast | Underwriting File |
| Property Taxes UW | Underwriting File |
| Insurance 2023 | Underwriting File |
| Insurance 2024 | Underwriting File |
| Insurance 2025 | Underwriting File |
| Insurance April 2026 TTM | Underwriting File |
| Insurance Sponsor 2026 Reforecast | Underwriting File |
| Insurance UW | Underwriting File |
| Other Expenses 2023 | Underwriting File |
| Other Expenses 2024 | Underwriting File |
| Other Expenses 2025 | Underwriting File |
| Other Expenses April 2026 TTM | Underwriting File |
| Other Expenses Sponsor 2026 Reforecast | Underwriting File |
| Other Expenses UW | Underwriting File |
| Total Operating Expenses 2023 | Underwriting File |
| Total Operating Expenses 2024 | Underwriting File |
| Total Operating Expenses 2025 | Underwriting File |
| Total Operating Expenses April 2026 TTM | Underwriting File |
| Total Operating Expenses Sponsor 2026 Reforecast | Underwriting File |
| Total Operating Expenses UW | Underwriting File |
| Net Operating Income 2023 | Underwriting File |
| Net Operating Income 2024 | Underwriting File |
| Net Operating Income 2025 | Underwriting File |
| Net Operating Income April 2026 TTM | Underwriting File |
| Net Operating Income Sponsor 2026 Reforecast | Underwriting File |
| Net Operating Income UW | Underwriting File |
| A-8 |
ATTACHMENT A
| Attribute | Source Document(s) |
| Replacement Reserves 2023 | Underwriting File |
| Replacement Reserves 2024 | Underwriting File |
| Replacement Reserves 2025 | Underwriting File |
| Replacement Reserves April 2026 TTM | Underwriting File |
| Replacement Reserves Sponsor 2026 Reforecast | Underwriting File |
| Replacement Reserves UW | Underwriting File |
| Net Cash Flow 2023 | Underwriting File |
| Net Cash Flow 2024 | Underwriting File |
| Net Cash Flow 2025 | Underwriting File |
| Net Cash Flow April 2026 TTM | Underwriting File |
| Net Cash Flow Sponsor 2026 Reforecast | Underwriting File |
| Net Cash Flow UW | Underwriting File |
| A-9 |
ATTACHMENT B
RECOMPUTED ATTRIBUTES
Attribute |
Calculation Methodology |
| Leased % (MW) | Leased Capacity (MW) divided by Installed Capacity (MW) |
| WA Lease Term Remaining | Number of years between and including the WALT Calculation Date and WA Lease Expiration Date |
| Mortgage Loan Closing Date Balance per Leased Capacity (MW) | Mortgage Loan Closing Date Balance divided by Leased Capacity (MW) |
| % of Mortgage Loan Closing Date Balance | Mortgage Loan Closing Date Balance for each Property divided by the aggregate sum of each Mortgage Loan Closing Date Balance |
| Individual As-Is Appraised Value per Leased Capacity (MW) | Individual As-Is Appraised Value divided by Leased Capacity (MW) |
| Portfolio Appraised Value per Leased Capacity (MW) | Portfolio Appraised Value divided by Leased Capacity (MW) |
| Portfolio Appraised Value Premium | Portfolio Appraised Value minus Individual As-Is Appraised Value, divided by Individual As-Is Appraised Value |
| Monthly Mortgage Loan Debt Service Payment | Annual Mortgage Loan Debt Service Payment divided by 12 |
| Annual Mortgage Loan Debt Service Payment | Product of i) Mortgage Loan Interest Rate, ii) Mortgage Loan Closing Date Balance, and iii) 365 divided by 360 |
| Seasoning | Number of payments between and including the First Loan Payment Date and the Cut-off Date, subject to a minimum of 0 |
| Original Term to Maturity (Months) | Number of payments between and including First Loan Payment Date and Maturity Date |
| Remaining Term to Maturity (Months) | Original Term to Maturity (Months) minus Seasoning |
| Remaining Amortization Term (Months) | If Original Amortization Term (Months) is equal to 0, 0, otherwise Original Amortization Term (Months) minus Seasoning |
| Remaining IO Term (Months) | Original IO Term (Months) minus Seasoning |
| Mortgage Loan Closing Date LTV (Aggregate As-Is Appraised Value) | Mortgage Loan Closing Date Balance divided by Individual As-Is Appraised Value |
| Mortgage Loan Balloon LTV (Aggregate As-Is Appraised Value) | Mortgage Loan Maturity Date Balance divided by Individual As-Is Appraised Value |
| B-1 |
ATTACHMENT B
Attribute |
Calculation Methodology |
| Mortgage Loan Closing Date LTV (Portfolio Appraised Value) | Mortgage Loan Closing Date Balance divided by Portfolio Appraised Value |
| Mortgage Loan Balloon LTV (Portfolio Appraised Value) | Mortgage Loan Maturity Date Balance divided by Portfolio Appraised Value |
| Mortgage Loan UW NOI Debt Yield | Net Operating Income UW divided by Mortgage Loan Closing Date Balance |
| Mortgage Loan UW NCF Debt Yield | Net Cash Flow UW divided by Mortgage Loan Closing Date Balance |
| Mortgage Loan UW NOI DSCR | Net Operating Income UW divided by Annual Mortgage Loan Debt Service Payment |
| Mortgage Loan UW NCF DSCR | Net Cash Flow UW divided by Annual Mortgage Loan Debt Service Payment |
| B-2 |