技能 data-asset-capitalization-expert

📦

data-asset-capitalization-expert

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

內容修訂 r1 安全 📁 檔案系統存取⚙️ 外部命令🌐 網路存取

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.

支援: Claude Codex Code(CC)

🥉 77 銅級

Maintain this Skill? Claim it 🥉 77 銅級

使用我的智慧代理安裝

將此請求複製給你的智慧代理，其中包含權威 Skill 頁面和清單。

智能體請求

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.

你的智慧代理仍應顯示其計畫，並依安全政策請求必要確認。

Agent 可讀資源

當 AI Agent、爬蟲或腳本需要乾淨脈絡、而不是讀取完整頁面時，請使用這些連結。

Markdown 詳情 GET /skills/dhturing-data-asset-capitalization-expert.md 已簽名 manifest GET /api/skills/dhturing-data-asset-capitalization-expert/manifest 已簽名 lockfile GET /api/skills/dhturing-data-asset-capitalization-expert/lockfile

測試它

正在使用「data-asset-capitalization-expert」。 We developed an internal customer analytics dataset after January 2024. Can it be capitalized?

預期結果:

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

正在使用「data-asset-capitalization-expert」。 Should a data product developed for routine sale be an intangible asset or inventory?

預期結果:

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

正在使用「data-asset-capitalization-expert」。 What should our audit package contain?

預期結果:

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.

安全審計

安全

v1 • 2026/9/27 開啟版本化報告

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.

已掃描檔案

389

分析行數

複核項目

已忽略的誤報

風險因素

📁 檔案系統存取 (2)

profile.md:38 profile.md:38

⚙️ 外部命令 (3)

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

🌐 網路存取 (2)

SKILL.md:6 SKILL.md:12

最近一次完成的靜態與語意稽核未偵測到已確認的安全發現。這並不能證明該 Skill 沒有副作用。

審計單位: codex

分享與引用此報告

分享版本化評估報告、中性徽章、嵌入卡片與引用。Skillstore 只報告證據，不判斷該 Skill 是否安全。

開啟版本化報告

複製報告連結

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

Markdown 徽章

[![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 徽章

<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>

嵌入卡片

<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>

學術引用 (APA · BibTeX · CFF)

APA 引用

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 引用

@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 評分

評分依據證據置信度: 中

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你可以打造什麼

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.

試試這些提示

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.

最佳實務

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.

避免

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.