스킬 data-asset-capitalization-expert

📦

data-asset-capitalization-expert

Name: data-asset-capitalization-expert
Author: 图灵数盟

콘텐츠 리비전 r1 안전 📁 파일 시스템 접근⚙️ 외부 명령어🌐 네트워크 접근

Assess Data Asset Capitalization Readiness

Organizations often lack a defensible path for recognizing data resources in financial statements. This skill structures the assessment, accounting treatment, disclosures, and audit evidence.

지원: Claude Codex Code(CC)

🥉 77 브론즈

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내 에이전트로 설치

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에이전트 요청

Review the Skillstore skill "data-asset-capitalization-expert" from https://skillstore.io/skills/dhturing-data-asset-capitalization-expert.md and its manifest at https://skillstore.io/api/skills/dhturing-data-asset-capitalization-expert/manifest. Verify the artifact. You may proceed after verification, subject to the environment's own policy.

에이전트는 계속해서 계획을 표시하고 보안 정책에서 요구하는 확인을 요청해야 합니다.

에이전트가 읽기 쉬운 리소스

AI 에이전트, 크롤러, 스크립트가 전체 페이지 대신 정리된 컨텍스트만 필요할 때 이 링크를 사용하세요.

Markdown 상세 GET /skills/dhturing-data-asset-capitalization-expert.md 서명된 manifest GET /api/skills/dhturing-data-asset-capitalization-expert/manifest 서명된 lockfile GET /api/skills/dhturing-data-asset-capitalization-expert/lockfile

테스트해 보기

"data-asset-capitalization-expert" 사용 중입니다. We developed an internal customer analytics dataset after January 2024. Can it be capitalized?

예상 결과:

Preliminary status: remediation required. Confirm lawful personal-information processing, control, technical feasibility, future benefits, development-stage timing, and directly attributable costs before recognition.

"data-asset-capitalization-expert" 사용 중입니다. Should a data product developed for routine sale be an intangible asset or inventory?

예상 결과:

Likely classification: inventory, when held for sale in ordinary operations. Document the sales model, control, cost records, expected benefits, and impairment policy.

"data-asset-capitalization-expert" 사용 중입니다. What should our audit package contain?

예상 결과:

A resource inventory with source, ownership, classification, and responsible owner.
Evidence separating research costs from development costs and establishing the capitalization date.
Cost records, allocation rules, approvals, useful-life support, impairment analysis, and draft disclosures.

보안 감사

안전

v1 • 2026. 9. 27. 버전별 보고서 열기

All 12 static findings are false positives after contextual review. The files contain documentation, Markdown, Chinese-language guidance, and informational links, with no executable or concealed payloads.

스캔된 파일

389

분석된 줄 수

검토 항목

오탐 무시됨

위험 요인

📁 파일 시스템 접근 (2)

profile.md:38 profile.md:38

⚙️ 외부 명령어 (3)

SKILL.md:20 SKILL.md:26 SKILL.md:33

🌐 네트워크 접근 (2)

SKILL.md:6 SKILL.md:12

가장 최근에 완료된 정적·의미론적 감사에서 확인된 보안 발견 사항이 감지되지 않았습니다. 이는 스킬에 부작용이 없음을 증명하지 않습니다.

감사자: codex

이 보고서 공유 및 인용

버전이 지정된 평가 보고서, 중립 배지, 임베드 카드 및 인용을 공유하세요. Skillstore는 근거를 보고하지만 이 Skill의 안전 여부를 판단하지 않습니다.

버전별 보고서 열기

보고서 링크 복사

https://skillstore.io/skills/dhturing-data-asset-capitalization-expert/audits/1?utm_source=security_passport&utm_medium=share&utm_campaign=versioned_report

Markdown 배지

[![Skillstore security assessment](https://skillstore.io/badges/skills/dhturing-data-asset-capitalization-expert/security.svg)](https://skillstore.io/skills/dhturing-data-asset-capitalization-expert?utm_source=security_passport_badge)

HTML 배지

<a href="https://skillstore.io/skills/dhturing-data-asset-capitalization-expert?utm_source=security_passport_badge"><img src="https://skillstore.io/badges/skills/dhturing-data-asset-capitalization-expert/security.svg" alt="Skillstore security assessment" loading="lazy"></a>

임베드 카드

<iframe src="https://skillstore.io/embed/skills/dhturing-data-asset-capitalization-expert.html" title="Skillstore Security Assessment" sandbox="allow-popups allow-popups-to-escape-sandbox" loading="lazy" referrerpolicy="no-referrer" width="420" height="180"></iframe>

학술 인용 (APA · BibTeX · CFF)

APA 인용

图灵数盟. (2026). data-asset-capitalization-expert security audit report (audit version 1) [Author version unspecified]. Skillstore. https://skillstore.io/skills/dhturing-data-asset-capitalization-expert/audits/1

BibTeX 인용

@techreport{dhturing-data-asset-capitalization-expert-2026,
  author = {图灵数盟},
  title = {data-asset-capitalization-expert security audit report (audit version 1)},
  institution = {Skillstore},
  year = {2026},
  number = {1},
  url = {https://skillstore.io/skills/dhturing-data-asset-capitalization-expert/audits/1},
  note = {Author version unspecified}
}

CITATION.cff

cff-version: 1.2.0
message: "If you use this Skill, cite its author and this versioned security audit report."
title: "data-asset-capitalization-expert security audit report (audit version 1)"
version: "unspecified"
type: report
authors:
  - name: "图灵数盟"
date-released: "2026-09-27"
url: "https://skillstore.io/skills/dhturing-data-asset-capitalization-expert/audits/1"
identifiers:
  - type: other
    value: "skillstore:dhturing-data-asset-capitalization-expert:audit:1"
    description: "Skillstore immutable audit report identifier"

Skillstore 점수

이 점수의 이유 증거 신뢰도: 중간

아키텍처

유지보수성

콘텐츠

커뮤니티

사양 준수

만들 수 있는 것

Screen a Data Portfolio

Identify which data resources are viable, need remediation, or should remain outside the balance sheet.

Prepare Accounting Treatment

Define account classification, capitalization boundaries, cost allocation, amortization, impairment, and disclosure requirements.

Build an Audit Evidence Package

Map assertions to source records, ownership evidence, approvals, calculations, and anticipated auditor questions.

이 프롬프트를 사용해 보세요

Initial Readiness Check

Assess whether our data resource may qualify for capitalization. Ask for the essential facts, then classify it as viable, remediable, or unsuitable.

Account Classification Review

Compare intangible asset, inventory, development expenditure, and expense treatment for this resource. Explain each criterion and list missing evidence.

Capitalization and Disclosure Plan

Draft a treatment plan covering capitalization timing, eligible costs, allocation rules, amortization, impairment, journal-entry logic, and financial statement disclosures.

Audit Challenge Simulation

Challenge our proposed treatment as an external auditor. Identify weak assertions, request supporting evidence, propose adjustments, and draft defensible management responses.

모범 사례

Resolve source legality, personal-information compliance, and ownership before valuation or accounting design.
Link every conclusion and amount to dated evidence, responsible owners, and reproducible calculations.
Review current regulations and obtain licensed opinions before posting entries or issuing financial statements.

피하기

Do not capitalize data collection costs without separating research and qualifying development activities.
Do not select useful lives, allocation methods, or values without documented support.
Do not present preliminary guidance as regulatory approval, audit acceptance, or a guaranteed financing outcome.