[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M74YA57H3640PRGEPWRV4DZ6":3,"skill-same:01M74YA57H3640PRGEPWRV4DZ6":46},{"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":24,"commitSha":25,"skillDirectory":26,"forksCount":27,"repositoryHtmlUrl":28,"repositoryHomepageUrl":6,"ownerHtmlUrl":29,"ownerBlogUrl":30,"ownerDescription":6,"updatedAt":31,"install":32,"resources":45},"01M74YA57H3640PRGEPWRV4DZ6","profit-loss",null,"Generate a profit and loss statement for any date range.","openaccountant\u002Fskills","openaccountant","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F264845549?v=4","01M74Y9H4M5RZ23X265W9B9GSC","OpenAccountant AI","01M74Y9H580Z745YB8EPFHF537",120,"MIT","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fbusiness\u002Fprofit-loss\u002FSKILL.md",[],[],"2026-11-11 17:30:46",false,"---\nname: profit-loss\ndescription: >\n  Generate a profit and loss statement for any date range.\n---\n\n# Profit & Loss Statement\n\n## Overview\nBuild a standard income statement (P&L) showing revenue, cost of goods sold, gross profit, operating expenses, and net income. Calculates gross margin and net margin percentages.\n\n## Wilson Tools Used\n- `transaction_search` — pull all income transactions (positive amounts) and expense transactions (negative amounts) for the target period\n- `spending_summary` — aggregate expenses by category to populate operating expense line items\n\n## Workflow\n1. Ask for the reporting period (e.g., \"Q1 2026\" or \"January 2026\").\n2. Use `transaction_search` with `amount > 0` to find all revenue transactions in the period.\n3. Use `transaction_search` with `amount \u003C 0` to find all expense transactions.\n4. Use `spending_summary` for the same period to get category-level expense totals.\n5. Separate COGS categories (materials, supplies, direct labor) from operating expenses (rent, utilities, software, payroll, insurance).\n6. Build the P&L using this format:\n\n```\nPROFIT & LOSS STATEMENT — [Period]\n═══════════════════════════════════════\nRevenue\n  Sales Revenue                  $XX,XXX\n  Service Revenue                $XX,XXX\n───────────────────────────────────────\n  Total Revenue                  $XX,XXX\n\nCost of Goods Sold\n  Materials                      ($X,XXX)\n  Direct Labor                   ($X,XXX)\n───────────────────────────────────────\n  Total COGS                     ($X,XXX)\n\nGROSS PROFIT                     $XX,XXX\n  Gross Margin                      XX.X%\n\nOperating Expenses\n  Rent                           ($X,XXX)\n  Utilities                        ($XXX)\n  Software & Subscriptions         ($XXX)\n  Payroll                        ($X,XXX)\n  Insurance                        ($XXX)\n  Other                            ($XXX)\n───────────────────────────────────────\n  Total Operating Expenses       ($X,XXX)\n\nNET INCOME                        $X,XXX\n  Net Margin                        XX.X%\n═══════════════════════════════════════\n```\n\n7. Calculate Gross Margin = (Gross Profit \u002F Total Revenue) * 100.\n8. Calculate Net Margin = (Net Income \u002F Total Revenue) * 100.\n\n## Without Wilson\n1. Export transactions from your bank as CSV (Chase: Accounts > Activity > Download, select CSV; Amex: Statements & Activity > Download Your Transactions).\n2. Open in Excel or Google Sheets.\n3. Add a \"Type\" column. Mark each row as Revenue, COGS, or Operating Expense.\n4. Use `=SUMIFS(Amount, Type, \"Revenue\")` for total revenue.\n5. Use `=SUMIFS(Amount, Type, \"COGS\")` for total COGS (use absolute values).\n6. Gross Profit = Revenue - COGS. Gross Margin formula: `=GrossProfit\u002FRevenue*100`.\n7. Use `=SUMIFS(Amount, Type, \"Operating Expense\")` for total OpEx.\n8. Net Income = Gross Profit - Operating Expenses. Net Margin: `=NetIncome\u002FRevenue*100`.\n9. For multi-month P&L, add a `=TEXT(Date,\"YYYY-MM\")` column and use pivot tables to break out by month.\n\n## Important Notes\n- Wilson uses negative amounts for expenses and positive for income. The P&L should display expenses as positive numbers in parentheses.\n- COGS vs. operating expense classification depends on your business type. A freelancer may have zero COGS. A product business should separate materials and shipping from overhead.\n- This is a cash-basis P&L (based on transaction dates), not accrual. If you invoice Net-30, revenue appears when paid, not when invoiced.\n","# Profit & Loss Statement\n\n## Overview\nBuild a standard income statement (P&L) showing revenue, cost of goods sold, gross profit, operating expenses, and net income. Calculates gross margin and net margin percentages.\n\n## Wilson Tools Used\n- `transaction_search` — pull all income transactions (positive amounts) and expense transactions (negative amounts) for the target period\n- `spending_summary` — aggregate expenses by category to populate operating expense line items\n\n## Workflow\n1. Ask for the reporting period (e.g., \"Q1 2026\" or \"January 2026\").\n2. Use `transaction_search` with `amount > 0` to find all revenue transactions in the period.\n3. Use `transaction_search` with `amount \u003C 0` to find all expense transactions.\n4. Use `spending_summary` for the same period to get category-level expense totals.\n5. Separate COGS categories (materials, supplies, direct labor) from operating expenses (rent, utilities, software, payroll, insurance).\n6. Build the P&L using this format:\n\n```\nPROFIT & LOSS STATEMENT — [Period]\n═══════════════════════════════════════\nRevenue\n  Sales Revenue                  $XX,XXX\n  Service Revenue                $XX,XXX\n───────────────────────────────────────\n  Total Revenue                  $XX,XXX\n\nCost of Goods Sold\n  Materials                      ($X,XXX)\n  Direct Labor                   ($X,XXX)\n───────────────────────────────────────\n  Total COGS                     ($X,XXX)\n\nGROSS PROFIT                     $XX,XXX\n  Gross Margin                      XX.X%\n\nOperating Expenses\n  Rent                           ($X,XXX)\n  Utilities                        ($XXX)\n  Software & Subscriptions         ($XXX)\n  Payroll                        ($X,XXX)\n  Insurance                        ($XXX)\n  Other                            ($XXX)\n───────────────────────────────────────\n  Total Operating Expenses       ($X,XXX)\n\nNET INCOME                        $X,XXX\n  Net Margin                        XX.X%\n═══════════════════════════════════════\n```\n\n7. Calculate Gross Margin = (Gross Profit \u002F Total Revenue) * 100.\n8. Calculate Net Margin = (Net Income \u002F Total Revenue) * 100.\n\n## Without Wilson\n1. Export transactions from your bank as CSV (Chase: Accounts > Activity > Download, select CSV; Amex: Statements & Activity > Download Your Transactions).\n2. Open in Excel or Google Sheets.\n3. Add a \"Type\" column. Mark each row as Revenue, COGS, or Operating Expense.\n4. Use `=SUMIFS(Amount, Type, \"Revenue\")` for total revenue.\n5. Use `=SUMIFS(Amount, Type, \"COGS\")` for total COGS (use absolute values).\n6. Gross Profit = Revenue - COGS. Gross Margin formula: `=GrossProfit\u002FRevenue*100`.\n7. Use `=SUMIFS(Amount, Type, \"Operating Expense\")` for total OpEx.\n8. Net Income = Gross Profit - Operating Expenses. Net Margin: `=NetIncome\u002FRevenue*100`.\n9. For multi-month P&L, add a `=TEXT(Date,\"YYYY-MM\")` column and use pivot tables to break out by month.\n\n## Important Notes\n- Wilson uses negative amounts for expenses and positive for income. The P&L should display expenses as positive numbers in parentheses.\n- COGS vs. operating expense classification depends on your business type. A freelancer may have zero COGS. A product business should separate materials and shipping from overhead.\n- This is a cash-basis P&L (based on transaction dates), not accrual. If you invoice Net-30, revenue appears when paid, not when invoiced.\n",{"name":5,"description":7},"main","f5abe381f24b5b7d59f1d0b4a825b14494ff2034","business\u002Fprofit-loss",19,"https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills","https:\u002F\u002Fgithub.com\u002Fopenaccountant","https:\u002F\u002Fopenaccountant.ai","2026-04-09 23:03:52",{"source":8,"skillName":5,"commands":33,"prompt":43,"zipAvailable":44},[34,37,40],{"tool":35,"command":36},"npx","npx skills add openaccountant\u002Fskills --skill profit-loss",{"tool":38,"command":39},"bunx","bunx skills add openaccountant\u002Fskills --skill profit-loss",{"tool":41,"command":42},"pnpm","pnpm dlx skills add openaccountant\u002Fskills --skill profit-loss","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fbusiness\u002Fprofit-loss\u002FSKILL.md",true,[],[47,54,61,68,75,82],{"skillNo":48,"name":49,"nameZh":6,"description":50,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":51,"categories":52,"keywords":53,"publishedAt":19},"01M74YCMH08XC7D0GJTX1P4CNR","year-end-summary","Generate an annual financial review with totals, trends, and highlights.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fyear-end-summary\u002FSKILL.md",[],[],{"skillNo":55,"name":56,"nameZh":6,"description":57,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":58,"categories":59,"keywords":60,"publishedAt":19},"01M74YCJ3PYFTSQ98HDRVFS1GY","tax-prep","Organize business expenses by IRS Schedule C categories for tax filing.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Ftax-prep\u002FSKILL.md",[],[],{"skillNo":62,"name":63,"nameZh":6,"description":64,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":65,"categories":66,"keywords":67,"publishedAt":19},"01M74YCFN34E2S1F424V4JC5SB","smart-split","Split a single transaction across multiple categories with custom amounts.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsmart-split\u002FSKILL.md",[],[],{"skillNo":69,"name":70,"nameZh":6,"description":71,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":72,"categories":73,"keywords":74,"publishedAt":19},"01M74YCDB68Q9CYH1MMCYZQSV0","smart-categorize","Auto-categorize uncategorized transactions using vendor pattern matching.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsmart-categorize\u002FSKILL.md",[],[],{"skillNo":76,"name":77,"nameZh":6,"description":78,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":79,"categories":80,"keywords":81,"publishedAt":19},"01M74YCAHA923T5SC63S31KHXA","sales-tax-nexus","Determine sales tax obligations by state based on economic nexus thresholds.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fsales-tax-nexus\u002FSKILL.md",[],[],{"skillNo":83,"name":84,"nameZh":6,"description":85,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":86,"categories":87,"keywords":88,"publishedAt":19},"01M74YC832W8BPW5PD7895S1G5","quarterly-taxes","Estimate quarterly tax payments using income totals and safe harbor rules.","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fshared\u002Fquarterly-taxes\u002FSKILL.md",[],[]]