Given the low CR of skeletons and zombies, I have attempted to create a reasonably low level Necromancer villain for my adventurers to thwart. While I am aware that monster creation involves playtesting for accuracy, I would still like to attempt to tune this as finely as possible in the generation stage.
Having already cast Animate Dead before the adventures arrive, the Necromancer has a bonus action available to command the undead under his/her command. Since there is no indication that the animated dead would act independently of being commanded, would I include the relevant statistics for the animated dead as part of the CR calculations for the Necromancer?
Would the HP of the animated dead count toward his/her Defensive CR and would the damage of the animated dead count toward his/her Offensive CR?