# Plan Auditable Data Asset Capitalization

Organizations often lack a coordinated process for recognizing data resources as assets. This skill structures evidence, roles, controls, deliverables, and review gates.

## Install

```bash
npx skillstore add 图灵数盟/dhturing-data-asset-capitalization-team
```

## Metadata

- Status: approved
- Slug: dhturing-data-asset-capitalization-team
- Skillstore revision: r1
- Version status: missing
- Tree hash: 8f4edb37d4214b39895623460ea7a2a3bfb6d0edec1728ffd21354c815c8ef12
- Author: 图灵数盟
- GitHub username: dhturing
- License: MIT
- Repository: https://github.com/dhturing/turing-data-experts/tree/9c58ffa97ec5b760befef6f910eb23107cdcdbf4/skills/data-asset-capitalization-team
- Ref: 50b73f83991cf073cbdf3f5afad2bbac71dd3bae
- Supported tools: Claude, Codex, Claude Code
- Audit status: complete
- Agent install advisory: allowed
- Manual install advisory: allowed
- Artifact signature: available
- Audit attestation: unavailable
- Human verification: not\_verified
- Risk factors: filesystem, external\_commands, network
- Quality score: 77
- Quality tier: bronze
- Public page: https://skillstore.pages.dev/skills/dhturing-data-asset-capitalization-team
- Manifest: https://skillstore.pages.dev/api/skills/dhturing-data-asset-capitalization-team/manifest

## Capabilities

- Routes work across inventory, governance, quality, cost, valuation, accounting, and ledger roles.
- Structures a staged capitalization workflow from project initiation through audit support and acceptance.
- Produces tailored checklists for legality, ownership, quality, cost evidence, valuation, disclosure, and impairment.
- Identifies expected deliverables for diagnostics, governance, quality, cost attribution, valuation, accounting, and ledger management.
- Frames capitalization decisions with evidence gates and explicit professional boundaries.
- Supports maturity assessment and design of data asset management responsibilities, procedures, and controls.

## Use Cases

- Assess capitalization readiness: Create an evidence checklist, risk register, and first-wave resource shortlist for a data owner.
- Prepare an accounting workstream: Map research and development stages, cost evidence, recognition criteria, disclosures, and audit review points.
- Coordinate specialist delivery: Assign responsibilities, dependencies, acceptance criteria, and deliverables across a multidisciplinary project.

## Prompt Templates

### Start a readiness review

```
Assess capitalization readiness for [data resource]. List required evidence, major risks, responsible roles, and immediate next steps.
```

### Build a delivery plan

```
Create a phased capitalization plan for [organization]. Include owners, dependencies, deliverables, review gates, and estimated timing.
```

### Design an audit package

```
Design an audit-ready evidence package for [data resource]. Cover ownership, compliance, quality, costs, valuation, accounting treatment, disclosure, and ledger controls.
```

### Challenge a capitalization case

```
Review this capitalization case: [case details]. Test assumptions, identify evidence gaps, assign specialists, and recommend proceed, remediate, or stop decisions.
```

## Limitations

- It does not replace licensed accountants, auditors, valuers, lawyers, or regulatory authorities.
- Its conclusions depend on complete and accurate evidence supplied by the user.
- Policy references and market assumptions require verification for the applicable date and jurisdiction.
- It provides plans and templates but does not inspect source systems or post accounting entries.

## Best Practices

- Confirm legal source and ownership before cost attribution, valuation, or accounting design.
- Link every conclusion to dated evidence, an accountable owner, and a review status.
- Validate accounting, legal, valuation, and audit conclusions with qualified professionals.

## Anti Patterns

- Do not treat estimated value as automatic evidence for accounting recognition.
- Do not inflate costs or valuation assumptions to reach a target asset amount.
- Do not continue when ownership, personal information, or source legality remains unresolved.

## Security Audit

- Audited at: 2026-09-27T03:17:23.262\+00:00
- Summary: All static findings are false positives caused by documentation paths, Markdown backticks, ordinary website links, or entropy heuristics on Chinese text. No executable code, network request, obfuscated payload, prompt injection, or harmful intent was found.

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