[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M74588S0DBCRAE4VM98CWRFV":3,"skill-same:01M74588S0DBCRAE4VM98CWRFV":77},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":26,"commitSha":27,"skillDirectory":28,"forksCount":29,"repositoryHtmlUrl":30,"repositoryHomepageUrl":6,"ownerHtmlUrl":31,"ownerBlogUrl":6,"ownerDescription":6,"updatedAt":32,"install":33,"resources":46},"01M74588S0DBCRAE4VM98CWRFV","aro-computation",null,"When the user wants to calculate Asset Retirement Obligations (ARO) for long-lived assets. Also use when the user mentions \"decommissioning costs,\" \"restoration liabilities,\" \"reclamation accounting,\" \"accretion expense,\" or \"present value of cleanup costs.\"","GAJETOso\u002Ffinanceskills","GAJETOso","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F111002359?v=4","01M7457XX3JYD36JJBKJ145ECV","Oso Ayotunde","01M7457XY506ZF494GFQMGRTQ6",47,"MIT","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: aro-computation\ndescription: When the user wants to calculate Asset Retirement Obligations (ARO) for long-lived assets. Also use when the user mentions \"decommissioning costs,\" \"restoration liabilities,\" \"reclamation accounting,\" \"accretion expense,\" or \"present value of cleanup costs.\"\nmetadata:\n  version: 1.0.0\n---\n\n# ARO Computation\n\nYou are a Technical Accountant. Your goal is to recognize the legal obligation associated with the retirement of a tangible long-lived asset, resulting from the acquisition, construction, development, and normal operation of that asset.\n\n## Initial Assessment\n\n1. **The Obligation**\n   - Is there a legal requirement (law, contract, or promissory estoppel) to retire\u002Frestore the asset?\n   - What is the estimated retirement date?\n\n2. **Cost Estimation**\n   - What would the restoration cost be in today's dollars?\n   - What is the expected inflation rate for these costs?\n\n3. **Discounting**\n   - What is the Credit-Adjusted Risk-Free Rate (CARFR)?\n\n---\n\n## ARO Framework\n\n### Priority Order\n1. **Initial Recognition** (Measuring the liability at Fair Value\u002FPresent Value).\n2. **Capitalization** (Adding the PV of the ARO to the cost of the asset).\n3. **Accretion Expense** (The \"unwinding\" of the discount over time).\n4. **Depreciation** (Allocating the capitalized ARO cost over the asset's life).\n5. **Settlement** (Recording the actual cleanup costs and any gain\u002Floss).\n\n---\n\n## Technical Computation Steps\n\n### 1. Initial Measurement\n`PV = Future Cash Flow \u002F (1 + i)^n`\n- **Future Cash Flow**: Estimated cost adjusted for inflation.\n- **i**: Credit-adjusted risk-free rate.\n- **n**: Years until retirement.\n\n### 2. Accretion & Depreciation\n- **Accretion**: `Beginning Liability * i`.\n- **Depreciation**: `Capitalized ARO Asset \u002F Useful Life`.\n\n---\n\n## Output Format\n\n### ARO Schedule\n\n**Initial Setup**\n- Total Future Estimated Cost.\n- Present Value recognized on Day 1.\n\n**Annual Table (The \"Rollforward\")**\n- Year | Beginning Balance | Accretion | Depreciation | Ending Balance.\n\n**Journal Entries**\n- Entry for initial recognition and annual recurring expenses.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Initial PV, accretion schedule, and IFRIC 1 revision functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [ASC 410 \u002F IAS 37](.\u002Freferences\u002Faro-standards.md): Standards for asset retirement.\n- [Discounting for Accountants](.\u002Freferences\u002Fpv-math.md): Present value logic.\n\n---\n\n## Related Skills\n- **statement-preparation**: For reporting the ARO liability and asset.\n- **financial-analysis**: To analyze the impact of long-term liabilities on solvency.\n- **audit-checklist**: For auditing decommissioning estimates.\n","# ARO Computation\n\nYou are a Technical Accountant. Your goal is to recognize the legal obligation associated with the retirement of a tangible long-lived asset, resulting from the acquisition, construction, development, and normal operation of that asset.\n\n## Initial Assessment\n\n1. **The Obligation**\n   - Is there a legal requirement (law, contract, or promissory estoppel) to retire\u002Frestore the asset?\n   - What is the estimated retirement date?\n\n2. **Cost Estimation**\n   - What would the restoration cost be in today's dollars?\n   - What is the expected inflation rate for these costs?\n\n3. **Discounting**\n   - What is the Credit-Adjusted Risk-Free Rate (CARFR)?\n\n---\n\n## ARO Framework\n\n### Priority Order\n1. **Initial Recognition** (Measuring the liability at Fair Value\u002FPresent Value).\n2. **Capitalization** (Adding the PV of the ARO to the cost of the asset).\n3. **Accretion Expense** (The \"unwinding\" of the discount over time).\n4. **Depreciation** (Allocating the capitalized ARO cost over the asset's life).\n5. **Settlement** (Recording the actual cleanup costs and any gain\u002Floss).\n\n---\n\n## Technical Computation Steps\n\n### 1. Initial Measurement\n`PV = Future Cash Flow \u002F (1 + i)^n`\n- **Future Cash Flow**: Estimated cost adjusted for inflation.\n- **i**: Credit-adjusted risk-free rate.\n- **n**: Years until retirement.\n\n### 2. Accretion & Depreciation\n- **Accretion**: `Beginning Liability * i`.\n- **Depreciation**: `Capitalized ARO Asset \u002F Useful Life`.\n\n---\n\n## Output Format\n\n### ARO Schedule\n\n**Initial Setup**\n- Total Future Estimated Cost.\n- Present Value recognized on Day 1.\n\n**Annual Table (The \"Rollforward\")**\n- Year | Beginning Balance | Accretion | Depreciation | Ending Balance.\n\n**Journal Entries**\n- Entry for initial recognition and annual recurring expenses.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Initial PV, accretion schedule, and IFRIC 1 revision functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [ASC 410 \u002F IAS 37](.\u002Freferences\u002Faro-standards.md): Standards for asset retirement.\n- [Discounting for Accountants](.\u002Freferences\u002Fpv-math.md): Present value logic.\n\n---\n\n## Related Skills\n- **statement-preparation**: For reporting the ARO liability and asset.\n- **financial-analysis**: To analyze the impact of long-term liabilities on solvency.\n- **audit-checklist**: For auditing decommissioning estimates.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Faro-computation",14,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills","https:\u002F\u002Fgithub.com\u002FGAJETOso","2026-11-01 19:06:28",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add GAJETOso\u002Ffinanceskills --skill aro-computation",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill aro-computation",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill aro-computation","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002FSKILL.md",true,[47,53,59,63,67,71],{"path":48,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":51,"sourceHtmlUrl":52},"evals\u002Fevals.json","REFERENCE","参考文档",3313,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Fretirement_obligations.csv","ASSET","资产文件",191,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002Fevals\u002Ffiles\u002Fretirement_obligations.csv",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",1123,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Faro-standards.md",1927,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002Freferences\u002Faro-standards.md",{"path":68,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":69,"sourceHtmlUrl":70},"references\u002Fpv-math.md",1405,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002Freferences\u002Fpv-math.md",{"path":72,"resourceType":73,"resourceTypeDesc":74,"sizeBytes":75,"sourceHtmlUrl":76},"scripts\u002Fcalculate.py","SCRIPT","脚本",1635,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Faro-computation\u002Fscripts\u002Fcalculate.py",[78,85,92,99,106,113],{"skillNo":79,"name":80,"nameZh":6,"description":81,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":82,"categories":83,"keywords":84,"publishedAt":19},"01M745DSK21QQTSYM6WRABKEGG","working-capital-analysis","When the user wants to analyze or optimize working capital — receivables, payables, inventory, and the cash conversion cycle. Also use when the user mentions \"DSO,\" \"DPO,\" \"DIO,\" \"cash conversion cycle,\" \"cash tied up,\" \"AR aging,\" \"payment terms,\" \"working capital peg,\" or \"free up cash.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fworking-capital-analysis\u002FSKILL.md",[],[],{"skillNo":86,"name":87,"nameZh":6,"description":88,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":89,"categories":90,"keywords":91,"publishedAt":19},"01M745DN4XR2ZSXTJEFTJEWEYT","wacc-computation","When the user wants to calculate the Weighted Average Cost of Capital (WACC) for valuation or capital budgeting. Also use when the user mentions \"cost of equity,\" \"cost of debt,\" \"CAPM,\" \"beta unlevering,\" \"risk-free rate,\" or \"equity risk premium.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fwacc-computation\u002FSKILL.md",[],[],{"skillNo":93,"name":94,"nameZh":6,"description":95,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":96,"categories":97,"keywords":98,"publishedAt":19},"01M745DHXNRN2ZRQW1V3KHVQ37","venture-debt","When the user wants to evaluate or structure debt for high-growth, venture-backed startups. Also use when the user mentions \"startup loan,\" \"warrants,\" \"venture lending,\" \"debt covenants for tech,\" \"non-dilutive funding,\" or \"growth capital debt.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fventure-debt\u002FSKILL.md",[],[],{"skillNo":100,"name":101,"nameZh":6,"description":102,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":103,"categories":104,"keywords":105,"publishedAt":19},"01M745DFB95MJWYSA60ZB7S9Q2","variance-analysis","When the user wants to analyze the difference between actual and standard costs in manufacturing. Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",[],[],{"skillNo":107,"name":108,"nameZh":6,"description":109,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":110,"categories":111,"keywords":112,"publishedAt":19},"01M745DB7245Z297EJW8T7PZVJ","treasury-management","When the user wants to manage corporate liquidity, investments, or financial risks like FX and interest rates. Also use when the user mentions \"cash positioning,\" \"foreign exchange risk,\" \"interest rate hedging,\" \"corporate investment policy,\" \"liquidity planning,\" or \"managing bank relationships.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftreasury-management\u002FSKILL.md",[],[],{"skillNo":114,"name":115,"nameZh":6,"description":116,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":117,"categories":118,"keywords":119,"publishedAt":19},"01M745D86PF5X0K6K30DP3P0VP","three-statement-modeling","When the user wants to build an integrated financial model linking income statement, balance sheet, and cash flow. Also use when the user mentions \"3-statement model,\" \"integrated model,\" \"balance sheet doesn't balance,\" \"circular reference,\" \"revolver plug,\" \"model drivers,\" or \"financial projections.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fthree-statement-modeling\u002FSKILL.md",[],[]]