...
ETABS implements an efficient and practical approach while formulating dynamic response from accidental eccentricity. After the response-spectrum load case is run, the X and Y acceleration at each joint location is determined, then multiplied by the tributary mass and the diaphragm eccentricity along either Y or X. The larger absolute value of these resultant moments (m*Xacc*dY or m*Yacc*dX) is then applied as a static torsion about the joint location. Static response is then added to the response-spectrum output to indicate the additional design forces caused by accidental eccentricity.
...