How does Portal Rescue work with units that have Accelerate, specifically regarding power costs and accelerate costs?

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Portal Rescue banishes a friendly unit and then plays it to your base while setting that unit's base Energy and base Power costs to zero. Paying Accelerate remains an optional additional cost you may declare while that unit is being played; if you choose to pay it, you must still pay Accelerate's costs (the extra 1 Energy and the  1 Power specified by Accelerate, with domain restrictions) and the unit will enter ready if Accelerate was paid. [356.1.b.1] [356.2.b.1] [805.1.a] [805.6]

Portal Rescue's instruction to "play it to base, ignoring its cost" sets the played unit's base Energy and base Power to zero. That does not prevent you from paying the unit's Accelerate optional additional cost while playing it; if you choose to pay Accelerate you must pay its 1 Energy and 1 Power as an additional cost (the Power's domain rules still apply), and the Accelerate effect (entering ready) will apply. For example, you may target Nilah - Joyful Ascetic with Portal Rescue, ignore Nilah's printed Power cost, then choose to pay Nilah's Accelerate cost by paying 1 Energy and 1 Body Power to have her enter ready. [356.1.b.1] [356.2.b.1] [805.1.a] [805.6] [357.1]

Resolve Portal Rescue's first effect: banish a friendly unit to satisfy the banish instruction. Resolve Portal Rescue's second instruction: play that banished unit to your base while ignoring its cost; per [356.1.b.1] set the unit's base Energy and base Power costs to zero as you play it. When determining Total Cost for playing the unit, add any additional costs. Accelerate is an Optional Additional Cost that you may declare while playing the unit per [805.2] and [356.2.b.1]. If you choose to pay Accelerate, add "1 Energy and 1 Power" to the unit's Total Cost per [805.1.a]. Apply any domain restrictions for the Power portion of Accelerate: if the unit has a single domain, that Power must match the unit's domain [805.1.a.1]; if it has no domain or multiple domains, the Power portion can be any domain [805.1.a.2]. Pay the resulting Total Cost (base costs are zero but optional Accelerate costs must be paid if chosen) per [357.1] and [357.2]. If you paid Accelerate as part of playing the unit, the unit enters the board ready (it does not enter exhausted then become ready) per [805.6]. If you did not pay Accelerate, it enters in its normal state (exhausted unless other effects say otherwise).

If you choose not to pay Accelerate when Portal Rescue plays the unit, you cannot pay it later while the unit is on the board because Accelerate is an additional cost that may only be paid as the unit is being played [805.2] [805.2.a]. If the unit has multiple instances of Accelerate, they are redundant [805.4]; paying Accelerate once (if available) is the relevant interaction when playing via Portal Rescue. If the unit has no domain or multiple domains, the Accelerate Power can be paid with any domain Power per [805.1.a.2]. If some other effect imposes Mandatory Additional Costs to play the unit, those still must be paid even though the base costs are set to zero by Portal Rescue's "ignore its cost" instruction [356.2.a.1]. If another effect replaces payment or changes costs, pay/replace interactions follow the normal cost payment and replacement rules; ignoring base costs only zeroes the printed base costs, not optional or newly added costs [356.1.b.3].

The key rules are that "ignoring its cost" sets a card's base Energy and base Power to zero [356.1.b.1], and Accelerate is an optional additional cost you may pay as you play the unit [805.1.a] [805.2]. When Portal Rescue tells you to "play it to base, ignoring its cost," you treat that as playing the unit with its base Energy and base Power set to zero. That does not eliminate Optional Additional Costs like Accelerate. If, while playing the unit via Portal Rescue, you choose to pay Accelerate, you add Accelerate's cost (1 Energy and 1 Power) to the unit's Total Cost and must pay it during the pay-costs step [356.2.b.1] [357.1]. The Accelerate Power portion keeps its domain restriction: a single-domain unit's Accelerate Power must be paid with a matching-domain Power [805.1.a.1], while a unit with no or multiple domains may use any domain for that Power [805.1.a.2]. Once Accelerate is paid, its effect causes the unit to enter ready rather than entering exhausted and becoming ready later [805.6]. The provided rules even give the same example principle: ignoring base costs doesn't stop you from choosing to pay Accelerate and adding its cost on top of zeroed base costs [356.1.b.3] (the Core Rules example demonstrates this exact interaction). Practical example: targeting Nilah - Joyful Ascetic with Portal Rescue sets Nilah's printed Power cost to zero, but you may still pay Nilah's Accelerate cost by paying 1 Energy and 1 Body Power as you play her; if you do, she will enter ready. Conversely, if you decline Accelerate, Nilah enters without the Accelerate-enter-ready benefit.