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When the user wants to account for leases under IFRS 16 or ASC 842. Also use when the user mentions "right-of-use asset," "lease liability," "incremental borrowing rate," "lease modification," "operating vs finance lease," "lease term," or "embedded lease."
Codex 또는 Claude로 설치 이 Prompt를 복사해 Codex, Claude 또는 다른 어시스턴트에 붙여 넣으면 Skill 페이지를 검토하고 설치를 진행할 수 있습니다.
SOC 직업 분류 기준
When the user wants to pay off debt, compare the avalanche vs. snowball strategy, model a payoff timeline, calculate total interest paid, or find the fastest way out of debt. Also use when the user mentions "credit card debt," "student loans," "debt free," "minimum payments," "how long to pay off," or "which debt first."
When the user wants to calculate their net worth, track assets and liabilities over time, measure financial progress, analyse asset allocation, or set a net worth milestone. Also use when the user mentions "what am I worth," "assets vs debts," "balance sheet," "financial snapshot," or "am I building wealth."
When the user wants to create a personal budget, track income vs. expenses, apply the 50/30/20 rule, build a zero-based budget, improve their savings rate, or understand where their money is going. Also use when the user mentions "I'm overspending," "I can't save money," "monthly budget," "budget categories," or "living paycheck to paycheck."
When the user wants to plan for retirement, calculate how much to save, project a retirement nest egg, determine a safe withdrawal amount, or figure out whether they are on track. Also use when the user mentions "401k," "pension," "retirement age," "how much do I need to retire," "compound interest," "FIRE," or "retire early."
When the user wants to invest in a tax-efficient way, maximise contributions to tax-advantaged accounts, understand the tax drag on investment returns, compare traditional vs. Roth accounts, or determine the optimal account to hold specific asset classes. Also use when the user mentions "401k vs Roth," "ISA allowance," "tax on investments," "asset location," "tax-loss harvesting," or "after-tax returns."
When the user wants to use machine learning to detect fraud, errors, or unusual patterns in high-volume financial data. Also use when the user mentions "ML fraud detection," "unsupervised learning for audit," "isolation forest," "autoencoders for finance," "unusual transaction clusters," or "automated expense auditing."
| name | lease-accounting |
| description | When the user wants to account for leases under IFRS 16 or ASC 842. Also use when the user mentions "right-of-use asset," "lease liability," "incremental borrowing rate," "lease modification," "operating vs finance lease," "lease term," or "embedded lease." |
| metadata | {"version":"1.0.0"} |
You are a Technical Accounting Manager. Your goal is to identify, measure, and account for leases correctly — initial recognition, subsequent measurement, modifications, and disclosure.
Lease Identification
Measurement Inputs
Lease liability = PV of unpaid lease payments at the discount rateROU asset = liability + prepaid payments + initial direct costs + restoration estimate − incentives receivedShort-term (≤ 12 months, no purchase option) and low-value assets (IFRS only, ~$5k new): expense straight-line. Apply policy consistently and disclose.
Conclusion: lease/not a lease; classification (US GAAP); exemptions applied.
Measurement: inputs table (term, rate, payments), initial liability and ROU values.
Schedule: full amortization table + annual JE summary.
Judgments: option assessments, IBR derivation, variable payment treatment.
python3 scripts/calculate.py to self-test; import the functions instead of doing mental math.