Skills data-asset-capitalization-expert
📦

data-asset-capitalization-expert

Content revision r1 Safe 📁 Filesystem access⚙️ External commands🌐 Network access

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.

Supports: Claude Codex Code(CC)
🥉 77 Bronze

Install with my Agent

Copy this request to your Agent. It includes the canonical Skill page and manifest.

Agent request
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.

Your Agent should still show its plan and request any confirmation required by the security policy.

Test it

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

Expected outcome:

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

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

Expected outcome:

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

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

Expected outcome:

  • 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.

Security Audit

Safe
v1 • 9/27/2026 Open versioned report

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.

4
Files scanned
389
Lines analyzed
0
Review items
0
False positives ignored

Risk Factors

📁 Filesystem access (2)
⚙️ External commands (3)
🌐 Network access (2)
No confirmed security findings were detected by the latest completed static and semantic audit. This does not prove the skill has no side effects.
Audited by: codex
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Open versioned report
Security Assessment

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Academic citations (APA · BibTeX · CFF)

APA citation

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 citation

@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 Score

Why this score Evidence Confidence: Medium
55
Architecture
85
Maintainability
87
Content
65
Community
83
Spec Compliance

What You Can Build

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.

Try These Prompts

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.

Best Practices

  • 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.

Avoid

  • 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.

Frequently Asked Questions

Does this skill guarantee that a data resource can be capitalized?
No. It provides a structured assessment, while management, licensed advisers, auditors, and regulators retain decision authority.
Which accounting categories does it evaluate?
It evaluates intangible assets, inventory, development expenditure, and current-period expense treatment.
Can it determine the capitalization amount?
It can structure eligible costs and allocation methods, but the amount requires verified records and professional review.
Does capitalization create profit?
No. Capitalization changes expense timing and creates future amortization or impairment exposure.
Can it handle data containing personal information?
It can identify compliance questions, but qualified privacy and legal specialists must confirm lawful processing and ownership.
What information should I provide first?
Provide the resource inventory, sources, rights, intended use, development timeline, cost records, quality evidence, and expected economic benefits.

Developer Details

License

MIT

Skillstore revision

r1

Version notice

The author did not declare a version.

Ref

50b73f83991cf073cbdf3f5afad2bbac71dd3bae

Maintenance freshness

9/30/2026

Usage

0 downloads · 0 views

File structure

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