[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M72A5CXK4DD4AWBNP70HA6WF":3,"skill-same:01M72A5CXK4DD4AWBNP70HA6WF":47},{"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":31,"updatedAt":32,"install":33,"resources":46},"01M72A5CXK4DD4AWBNP70HA6WF","revenue-recognition",null,"Apply revenue recognition principles (including ASC 606 \u002F IFRS 15 concepts) so revenue is recorded when performance obligations are satisfied. Use when designing billing models, reviewing contracts, or ensuring revenue is not recognized too early or late.","itsual\u002Fagent-skills-collection","itsual","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F47685900?v=4","01M7291J4K9RE0EWMQB0JM3WFN","Arockia Liborious","01M7291J58T0363Q45MQP9KESY",7,"MIT","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Ffinance\u002Frevenue-recognition\u002FSKILL.md",[],[],"2026-11-10 16:53:06",false,"---\nname: revenue-recognition\ndescription: >\n  Apply revenue recognition principles (including ASC 606 \u002F IFRS 15 concepts) so revenue is recorded when performance obligations are satisfied.\n  Use when designing billing models, reviewing contracts, or ensuring revenue is not recognized too early or late.\n---\n\n# Revenue Recognition\n\n## Overview\n\nRevenue recognition determines when sales become revenue. Getting it wrong creates restatements, investor distrust, and broken incentives.\n\n## When to Use\n\n- New pricing or contract models\n- SaaS, multi-element, and long-term contracts\n- Audit readiness and policy documentation\n- Deal desk reviews with non-standard terms\n\n## Core Practices\n\n- Identify contracts and performance obligations\n- Determine transaction price (including variable consideration)\n- Allocate price to obligations\n- Recognize as obligations are satisfied (point in time or over time)\n- Document policies and exceptions\n\n## Principles\n\n- Cash collected ≠ revenue earned\n- Side agreements and unusual terms are red flags\n- Systems must support the policy, not only the invoice\n- Conservative, consistent application builds credibility\n\n## Verification\n\n- [ ] Policy matches business model and standards framework\n- [ ] Non-standard deals get review\n- [ ] Deferred revenue and contract assets are tracked\n","# Revenue Recognition\n\n## Overview\n\nRevenue recognition determines when sales become revenue. Getting it wrong creates restatements, investor distrust, and broken incentives.\n\n## When to Use\n\n- New pricing or contract models\n- SaaS, multi-element, and long-term contracts\n- Audit readiness and policy documentation\n- Deal desk reviews with non-standard terms\n\n## Core Practices\n\n- Identify contracts and performance obligations\n- Determine transaction price (including variable consideration)\n- Allocate price to obligations\n- Recognize as obligations are satisfied (point in time or over time)\n- Document policies and exceptions\n\n## Principles\n\n- Cash collected ≠ revenue earned\n- Side agreements and unusual terms are red flags\n- Systems must support the policy, not only the invoice\n- Conservative, consistent application builds credibility\n\n## Verification\n\n- [ ] Policy matches business model and standards framework\n- [ ] Non-standard deals get review\n- [ ] Deferred revenue and contract assets are tracked\n",{"name":5,"description":7},"main","8d2fd11b59496bfb3792e747e5519817e554e6cf","skills\u002Ffinance\u002Frevenue-recognition",1,"https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection","https:\u002F\u002Fgithub.com\u002Fitsual","https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Farockialiborious\u002F","Data Science & Analytics Leader | Helping organizations rethink their data-driven decision making process | AI Storyteller","2026-07-22 23:04:48",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add itsual\u002Fagent-skills-collection --skill revenue-recognition",{"tool":39,"command":40},"bunx","bunx skills add itsual\u002Fagent-skills-collection --skill revenue-recognition",{"tool":42,"command":43},"pnpm","pnpm dlx skills add itsual\u002Fagent-skills-collection --skill revenue-recognition","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Ffinance\u002Frevenue-recognition\u002FSKILL.md",true,[],[48,56,63,70,77,85],{"skillNo":49,"name":50,"nameZh":6,"description":51,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":52,"categories":53,"keywords":54,"publishedAt":55},"01M7297PK9X4VZRN6HAD9A58M9","compliance-monitoring","Design compliance monitoring and testing programs that verify controls work in practice and surface issues before regulators do. Use when building monitoring plans, compliance testing, or continuous control monitoring.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fcompliance\u002Fcompliance-monitoring\u002FSKILL.md",[],[],"2026-11-10 16:53:54",{"skillNo":57,"name":58,"nameZh":6,"description":59,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":60,"categories":61,"keywords":62,"publishedAt":55},"01M7297KXVGGV1CH7CEHA62FAT","complaints-handling","Operate complaints-handling processes that meet regulatory standards — logging, timely resolution, root-cause analysis, and fair outcomes. Use when designing or improving regulated complaints frameworks or analyzing complaint themes for conduct risk.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fcompliance\u002Fcomplaints-handling\u002FSKILL.md",[],[],{"skillNo":64,"name":65,"nameZh":6,"description":66,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":67,"categories":68,"keywords":69,"publishedAt":55},"01M7297HXEX2PSHBEDVWRJC924","aml-kyc-basics","Apply AML\u002FKYC fundamentals — customer due diligence, monitoring, suspicious activity escalation, and recordkeeping — for financial crime compliance. Use when designing onboarding controls, transaction monitoring concepts, or AML program components in financial services.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fcompliance\u002Faml-kyc-basics\u002FSKILL.md",[],[],{"skillNo":71,"name":72,"nameZh":6,"description":73,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":74,"categories":75,"keywords":76,"publishedAt":55},"01M7297G229RT4FXA2KW7EG2K6","ai-model-compliance","Apply compliance controls to AI and automated decision systems — transparency, fairness, human oversight, documentation, and regulatory alignment. Use when deploying AI in regulated processes (credit, fraud, customer decisions) or responding to AI governance expectations.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fcompliance\u002Fai-model-compliance\u002FSKILL.md",[],[],{"skillNo":78,"name":79,"nameZh":6,"description":80,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":81,"categories":82,"keywords":83,"publishedAt":84},"01M729KEEE7VTT48V1J7YMS8GA","data-quality-management","Manage data quality end-to-end — dimensions, rules, remediation, and prevention — beyond one-off cleaning scripts. Use when building sustained data quality programs or fixing systemic accuracy, completeness, or consistency problems.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fdata-analytics\u002Fdata-quality-management\u002FSKILL.md",[],[],"2026-11-10 16:53:43",{"skillNo":86,"name":87,"nameZh":6,"description":88,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":89,"categories":90,"keywords":91,"publishedAt":84},"01M729K3VDSZC6TF67TYQ4Z8W9","data-lineage","Capture and use data lineage — where data comes from, how it transforms, and what depends on it — for impact analysis, debugging, and trust. Use when tracing metric origins, assessing change impact, or diagnosing broken pipelines.","https:\u002F\u002Fgithub.com\u002Fitsual\u002Fagent-skills-collection\u002Fblob\u002Fmain\u002Fskills\u002Fdata-analytics\u002Fdata-lineage\u002FSKILL.md",[],[]]