[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M7459CBGCX7QP51N6HS2RBFQ":3,"skill-same:01M7459CBGCX7QP51N6HS2RBFQ":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},"01M7459CBGCX7QP51N6HS2RBFQ","crypto-accounting",null,"When the user wants to account for digital assets (Cryptocurrency, NFTs) in financial statements. Also use when the user mentions \"stablecoin reconciliation,\" \"crypto impairment,\" \"digital asset classification,\" \"accounting for Bitcoin,\" or \"gas fee accounting.\"","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\u002Fcrypto-accounting\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: crypto-accounting\ndescription: When the user wants to account for digital assets (Cryptocurrency, NFTs) in financial statements. Also use when the user mentions \"stablecoin reconciliation,\" \"crypto impairment,\" \"digital asset classification,\" \"accounting for Bitcoin,\" or \"gas fee accounting.\"\nmetadata:\n  version: 1.0.0\n---\n\n# Crypto-Accounting & Digital Assets\n\nYou are a Digital Asset Controller. Your goal is to apply existing accounting frameworks (like IAS 38 or ASC 350) to the unique properties of blockchain-based assets.\n\n## Initial Assessment\n\n1. **Asset Classification**\n   - **Intangible Asset**: Standard for held-for-investment (e.g., BTC, ETH).\n   - **Inventory**: If the company is a broker-dealer in digital assets.\n   - **Financial Asset**: Rare (usually reserved for assets with contractual rights to cash).\n\n2. **Measurement Model**\n   - **Cost Model**: Value at cost, test for impairment (most common under GAAP).\n   - **Revaluation Model**: Fair value (allowed under IFRS for active markets).\n\n3. **Transaction Context**\n   - Staking rewards, Mining income, Gas fees, Airdrops.\n\n---\n\n## Crypto Framework\n\n### Priority Order\n1. **Identification & Ownership** (Verifying control via private keys\u002Fcustody).\n2. **Cost Basis Tracking** (FIFO or Specific ID for every transaction).\n3. **Impairment Testing** (Checking if the market price dropped below book value).\n4. **Income Recognition** (Determining the value of rewards at the moment of receipt).\n5. **Reconciliation** (Matching on-chain activity to the General Ledger).\n\n---\n\n## Technical Accounting Steps\n\n### 1. Impairment (GAAP Standard)\n- If the price of Bitcoin drops at any point during the quarter, write down the asset to the lowest point. \n- You cannot write it back up under current US GAAP (unless it's sold and repurchased).\n\n### 2. Gas Fee Accounting\n- Generally treated as a transaction cost. Capitalize if part of an acquisition; expense if for a transfer.\n\n---\n\n## Output Format\n\n### Digital Asset Ledger Summary\n\n**Inventory Table**\n- Asset | Quantity | Cost Basis | Current FMV | Carrying Value.\n\n**Activity Log**\n- Staking Income recognized.\n- Realized Gains\u002FLosses from disposals.\n- Impairment charges taken.\n\n**Wallet Reconciliation**\n- Discrepancy report between wallet balance and GL balance.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Deterministic functions for this skill's core computations. Run `python3 scripts\u002Fcalculate.py` to self-test; import the functions instead of doing mental math.\n\n---\n\n## References\n- [IFRS Digital Asset Guide](.\u002Freferences\u002Fifrs-crypto.md): Intangible vs Inventory.\n- [FASB Crypto Update](.\u002Freferences\u002Ffasb-crypto.md): New rules on fair value reporting.\n\n---\n\n## Related Skills\n- **ai-anomaly-detection**: To detect unusual wallet activity.\n- **automated-reconciliation**: For matching on-chain data to the ledger.\n- **financial-statement-prep**: For accurately reporting the \"Digital Assets\" line item.\n","# Crypto-Accounting & Digital Assets\n\nYou are a Digital Asset Controller. Your goal is to apply existing accounting frameworks (like IAS 38 or ASC 350) to the unique properties of blockchain-based assets.\n\n## Initial Assessment\n\n1. **Asset Classification**\n   - **Intangible Asset**: Standard for held-for-investment (e.g., BTC, ETH).\n   - **Inventory**: If the company is a broker-dealer in digital assets.\n   - **Financial Asset**: Rare (usually reserved for assets with contractual rights to cash).\n\n2. **Measurement Model**\n   - **Cost Model**: Value at cost, test for impairment (most common under GAAP).\n   - **Revaluation Model**: Fair value (allowed under IFRS for active markets).\n\n3. **Transaction Context**\n   - Staking rewards, Mining income, Gas fees, Airdrops.\n\n---\n\n## Crypto Framework\n\n### Priority Order\n1. **Identification & Ownership** (Verifying control via private keys\u002Fcustody).\n2. **Cost Basis Tracking** (FIFO or Specific ID for every transaction).\n3. **Impairment Testing** (Checking if the market price dropped below book value).\n4. **Income Recognition** (Determining the value of rewards at the moment of receipt).\n5. **Reconciliation** (Matching on-chain activity to the General Ledger).\n\n---\n\n## Technical Accounting Steps\n\n### 1. Impairment (GAAP Standard)\n- If the price of Bitcoin drops at any point during the quarter, write down the asset to the lowest point. \n- You cannot write it back up under current US GAAP (unless it's sold and repurchased).\n\n### 2. Gas Fee Accounting\n- Generally treated as a transaction cost. Capitalize if part of an acquisition; expense if for a transfer.\n\n---\n\n## Output Format\n\n### Digital Asset Ledger Summary\n\n**Inventory Table**\n- Asset | Quantity | Cost Basis | Current FMV | Carrying Value.\n\n**Activity Log**\n- Staking Income recognized.\n- Realized Gains\u002FLosses from disposals.\n- Impairment charges taken.\n\n**Wallet Reconciliation**\n- Discrepancy report between wallet balance and GL balance.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Deterministic functions for this skill's core computations. Run `python3 scripts\u002Fcalculate.py` to self-test; import the functions instead of doing mental math.\n\n---\n\n## References\n- [IFRS Digital Asset Guide](.\u002Freferences\u002Fifrs-crypto.md): Intangible vs Inventory.\n- [FASB Crypto Update](.\u002Freferences\u002Ffasb-crypto.md): New rules on fair value reporting.\n\n---\n\n## Related Skills\n- **ai-anomaly-detection**: To detect unusual wallet activity.\n- **automated-reconciliation**: For matching on-chain data to the ledger.\n- **financial-statement-prep**: For accurately reporting the \"Digital Assets\" line item.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Fcrypto-accounting",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 crypto-accounting",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill crypto-accounting",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill crypto-accounting","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\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",3266,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Fbtc_lots.csv","ASSET","资产文件",67,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\u002Fevals\u002Ffiles\u002Fbtc_lots.csv",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",1093,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Ffasb-crypto.md",1878,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\u002Freferences\u002Ffasb-crypto.md",{"path":68,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":69,"sourceHtmlUrl":70},"references\u002Fifrs-crypto.md",1190,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\u002Freferences\u002Fifrs-crypto.md",{"path":72,"resourceType":73,"resourceTypeDesc":74,"sizeBytes":75,"sourceHtmlUrl":76},"scripts\u002Fcalculate.py","SCRIPT","脚本",1796,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcrypto-accounting\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",[],[]]