To model a flip structure in SAM, you can choose either the leveraged partnership flip option for projects with debt or the all equity partnership flip option for projects with no debt. Those options are available under "Advanced Utility IPP Options" in the Technology and Market window.
The other financing options, including commercial, commercial PPA, and utility IPP, are for single-owner projects where a single entity builds, owns, and operates the system, and has sufficient income to benefit from any tax credits you include in the analysis.
Best regards,
Paul.