[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M74YA6MFD2BZCPMPHM3YK150":3,"skill-same:01M74YA6MFD2BZCPMPHM3YK150":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},"01M74YA6MFD2BZCPMPHM3YK150","rental-property",null,"Track rental income, expenses, ROI, and cap rate per property.","openaccountant\u002Fskills","openaccountant","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F264845549?v=4","01M74Y9H4M5RZ23X265W9B9GSC","OpenAccountant AI","01M74Y9H580Z745YB8EPFHF537",117,"MIT","https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fbusiness\u002Frental-property\u002FSKILL.md",[],[],"2026-11-11 17:30:46",false,"---\nname: rental-property\ndescription: >\n  Track rental income, expenses, ROI, and cap rate per property.\n---\n\n# Rental Property Analysis\n\n## Overview\nCalculate key rental property metrics: net operating income (NOI), cash-on-cash return, cap rate, and ROI per property. Tracks rental income against property-specific expenses for Schedule E tax preparation.\n\n## Wilson Tools Used\n- `transaction_search` — find all income and expenses related to a specific property by vendor, description, or tag\n- `spending_summary` — aggregate property expenses by category (mortgage, insurance, repairs, management fees)\n- `export_transactions` — export property-specific transactions for tax filing (Schedule E)\n\n## Workflow\n1. Ask for the property (address or name), purchase price, down payment, and current market value. If multiple properties, repeat for each.\n2. Use `transaction_search` to find all rental income for the property (tenant payments, security deposits).\n3. Use `transaction_search` to find all property expenses (mortgage, insurance, property tax, HOA, repairs, management fees, utilities paid by owner).\n4. Use `spending_summary` to aggregate expenses by category for the property.\n5. Calculate key metrics:\n\n```\nRENTAL PROPERTY ANALYSIS — [Property Name]\n══════════════════════════════════════════════════════\nProperty: 123 Main St, Unit A\nPurchase Price: $250,000   Down Payment: $50,000\nCurrent Value: $275,000    Loan Balance: $192,000\n\nANNUAL INCOME & EXPENSES — [Year]\n──────────────────────────────────────────────────────\nGross Rental Income                          $24,000\n  Vacancy Loss (est. 5%)                    ($1,200)\nEffective Gross Income                       $22,800\n\nOperating Expenses\n  Property Tax                              ($3,000)\n  Insurance                                 ($1,200)\n  Property Management (10%)                 ($2,400)\n  Repairs & Maintenance                     ($1,800)\n  HOA Fees                                  ($2,400)\n  Total Operating Expenses                 ($10,800)\n\nNET OPERATING INCOME (NOI)                   $12,000\n  Mortgage Payment (P&I)                   ($11,520)\n\nCASH FLOW (after debt service)                  $480\n\nKEY METRICS\n  Cap Rate          = NOI \u002F Purchase Price  =  4.8%\n  Cash-on-Cash ROI  = Cash Flow \u002F Down Pmt  =  1.0%\n  Total ROI         = (Cash Flow + Equity +\n                       Appreciation) \u002F Down  = 18.2%\n  Expense Ratio     = OpEx \u002F Gross Income   = 45.0%\n  1% Rule Check     = Rent \u002F Price          =  0.8%\n══════════════════════════════════════════════════════\n```\n\n6. For total ROI, include:\n   - Annual cash flow: $480\n   - Equity buildup from mortgage principal paydown (check amortization schedule)\n   - Appreciation: (Current Value - Purchase Price) \u002F Years Owned, annualized\n   - Total ROI = (Cash Flow + Annual Equity Gain + Annual Appreciation) \u002F Total Cash Invested * 100\n7. Use `export_transactions` for property-specific transactions to prepare Schedule E.\n\n## Without Wilson\n1. Export bank transactions from the account used for the rental property.\n2. In a spreadsheet, filter to only property-related transactions. Tag each with the property name if you own multiple.\n3. Sum rental income (positive deposits from tenants).\n4. Sum operating expenses by category. Common Schedule E categories: advertising, auto\u002Ftravel, cleaning\u002Fmaintenance, commissions, insurance, legal\u002Fprofessional, management fees, mortgage interest, repairs, supplies, taxes, utilities.\n5. NOI = Gross Rent - Vacancy Allowance - Operating Expenses.\n6. Cap Rate = `=NOI\u002FPurchasePrice*100`.\n7. Cash-on-Cash = `=(NOI - AnnualMortgagePayments)\u002FDownPayment*100`.\n8. For the mortgage principal paydown, check your loan amortization schedule (available from your lender's portal or use bankrate.com\u002Fcalculators\u002Fmortgages\u002Famortization-calculator).\n9. For Schedule E filing: IRS Form Schedule E lines map to specific expense categories. Use TurboTax Rental Properties or FreeTaxUSA for guided entry. Depreciation is calculated as Purchase Price (minus land value) \u002F 27.5 years for residential.\n\n## Important Notes\n- Cap rate does not include mortgage payments — it measures the property's return independent of financing. Use it to compare properties.\n- Cash-on-cash ROI includes financing and measures return on your actual cash invested. It can be negative if mortgage payments exceed NOI.\n- The 1% rule (monthly rent should be >= 1% of purchase price) is a quick screening heuristic, not a hard rule. Many profitable properties do not meet it, especially in high-cost markets.\n- Depreciation is a non-cash expense that reduces taxable income but not actual cash flow. Residential rental property depreciates over 27.5 years. This is a significant tax benefit not reflected in the cash flow numbers above.\n- Track capital improvements separately from repairs. Repairs are expensed immediately; improvements (new roof, HVAC) are depreciated over their useful life.\n","# Rental Property Analysis\n\n## Overview\nCalculate key rental property metrics: net operating income (NOI), cash-on-cash return, cap rate, and ROI per property. Tracks rental income against property-specific expenses for Schedule E tax preparation.\n\n## Wilson Tools Used\n- `transaction_search` — find all income and expenses related to a specific property by vendor, description, or tag\n- `spending_summary` — aggregate property expenses by category (mortgage, insurance, repairs, management fees)\n- `export_transactions` — export property-specific transactions for tax filing (Schedule E)\n\n## Workflow\n1. Ask for the property (address or name), purchase price, down payment, and current market value. If multiple properties, repeat for each.\n2. Use `transaction_search` to find all rental income for the property (tenant payments, security deposits).\n3. Use `transaction_search` to find all property expenses (mortgage, insurance, property tax, HOA, repairs, management fees, utilities paid by owner).\n4. Use `spending_summary` to aggregate expenses by category for the property.\n5. Calculate key metrics:\n\n```\nRENTAL PROPERTY ANALYSIS — [Property Name]\n══════════════════════════════════════════════════════\nProperty: 123 Main St, Unit A\nPurchase Price: $250,000   Down Payment: $50,000\nCurrent Value: $275,000    Loan Balance: $192,000\n\nANNUAL INCOME & EXPENSES — [Year]\n──────────────────────────────────────────────────────\nGross Rental Income                          $24,000\n  Vacancy Loss (est. 5%)                    ($1,200)\nEffective Gross Income                       $22,800\n\nOperating Expenses\n  Property Tax                              ($3,000)\n  Insurance                                 ($1,200)\n  Property Management (10%)                 ($2,400)\n  Repairs & Maintenance                     ($1,800)\n  HOA Fees                                  ($2,400)\n  Total Operating Expenses                 ($10,800)\n\nNET OPERATING INCOME (NOI)                   $12,000\n  Mortgage Payment (P&I)                   ($11,520)\n\nCASH FLOW (after debt service)                  $480\n\nKEY METRICS\n  Cap Rate          = NOI \u002F Purchase Price  =  4.8%\n  Cash-on-Cash ROI  = Cash Flow \u002F Down Pmt  =  1.0%\n  Total ROI         = (Cash Flow + Equity +\n                       Appreciation) \u002F Down  = 18.2%\n  Expense Ratio     = OpEx \u002F Gross Income   = 45.0%\n  1% Rule Check     = Rent \u002F Price          =  0.8%\n══════════════════════════════════════════════════════\n```\n\n6. For total ROI, include:\n   - Annual cash flow: $480\n   - Equity buildup from mortgage principal paydown (check amortization schedule)\n   - Appreciation: (Current Value - Purchase Price) \u002F Years Owned, annualized\n   - Total ROI = (Cash Flow + Annual Equity Gain + Annual Appreciation) \u002F Total Cash Invested * 100\n7. Use `export_transactions` for property-specific transactions to prepare Schedule E.\n\n## Without Wilson\n1. Export bank transactions from the account used for the rental property.\n2. In a spreadsheet, filter to only property-related transactions. Tag each with the property name if you own multiple.\n3. Sum rental income (positive deposits from tenants).\n4. Sum operating expenses by category. Common Schedule E categories: advertising, auto\u002Ftravel, cleaning\u002Fmaintenance, commissions, insurance, legal\u002Fprofessional, management fees, mortgage interest, repairs, supplies, taxes, utilities.\n5. NOI = Gross Rent - Vacancy Allowance - Operating Expenses.\n6. Cap Rate = `=NOI\u002FPurchasePrice*100`.\n7. Cash-on-Cash = `=(NOI - AnnualMortgagePayments)\u002FDownPayment*100`.\n8. For the mortgage principal paydown, check your loan amortization schedule (available from your lender's portal or use bankrate.com\u002Fcalculators\u002Fmortgages\u002Famortization-calculator).\n9. For Schedule E filing: IRS Form Schedule E lines map to specific expense categories. Use TurboTax Rental Properties or FreeTaxUSA for guided entry. Depreciation is calculated as Purchase Price (minus land value) \u002F 27.5 years for residential.\n\n## Important Notes\n- Cap rate does not include mortgage payments — it measures the property's return independent of financing. Use it to compare properties.\n- Cash-on-cash ROI includes financing and measures return on your actual cash invested. It can be negative if mortgage payments exceed NOI.\n- The 1% rule (monthly rent should be >= 1% of purchase price) is a quick screening heuristic, not a hard rule. Many profitable properties do not meet it, especially in high-cost markets.\n- Depreciation is a non-cash expense that reduces taxable income but not actual cash flow. Residential rental property depreciates over 27.5 years. This is a significant tax benefit not reflected in the cash flow numbers above.\n- Track capital improvements separately from repairs. Repairs are expensed immediately; improvements (new roof, HVAC) are depreciated over their useful life.\n",{"name":5,"description":7},"main","f5abe381f24b5b7d59f1d0b4a825b14494ff2034","business\u002Frental-property",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 rental-property",{"tool":38,"command":39},"bunx","bunx skills add openaccountant\u002Fskills --skill rental-property",{"tool":41,"command":42},"pnpm","pnpm dlx skills add openaccountant\u002Fskills --skill rental-property","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fopenaccountant\u002Fskills\u002Fblob\u002Fmain\u002Fbusiness\u002Frental-property\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",[],[]]