EXP upgrade benefit on flights in NA/CA allows the EXP to upgrade for free, not the companion. For purposes of upgrade priority if the companion is on the same PNR or linked to the EXP's PNR then the companion's priority for being upgrade is elevated to that of the EXP with whom they are traveling.

Additional information on upgrades, but note these are general rules for 500 mile upgrades and is not an EXP benefit so probably does not need to be detailed in your spreadsheet for that reason and since it is rather wordy. The companion can upgrade using 500 mile certs which can be taken from either the companion's upgrade account or from the friends account with whom they are traveling. 500 mile upgrade certs can be purchased with cash by any traveler at a price of $30 per certificate if purchased in advance, or $35 if purchased at time of travel at the airport; or with miles by any AAdvantage member at a price of 35000 miles for 8 500 mile upgrade certficates. Also, Gold and Plat AAdvantage members earn 4 500 mile upgrades for every 10000 miles flown.