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Analyze footnotes and accounting policies from SEC filings using the Octagon Claude plugin. Use when researching revenue recognition policies, critical estimates, lease obligations, pension assumptions, stock compensation, contingencies, and new accounting pronouncements.
默认使用会先检查来源的 Prompt；你也可以切换为直接命令，或下载本地副本。
决定是否安装前，请先阅读 SKILL.md，以及 SkillsMP 当前展示的配套文件。
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
直接命令不会经过审查 Prompt；运行前请先检查来源。
npx skills add https://github.com/OctagonAI/octagon-claude-plugin --skill sec-footnotes-analysis命令会保持在同一行。复制前请横向滚动并检查完整内容。
想先保存到本地？可下载 SkillsMP 当前能够提供的文件。
基于 SOC 职业分类
Validate Octagon connector health and run a lightweight smoke test across the main Octagon Claude plugin workflows. Use when checking whether the Octagon connector is configured correctly, debugging auth, or verifying tool availability.
Set up or reconnect the Octagon Claude plugin through the hosted Octagon AI connector. Use when the user wants to connect Octagon, repair a broken connection, confirm what auth path the plugin uses, or get started with Octagon tools in Claude.
Check whether the Octagon Claude plugin is connected and summarize the current Octagon tool surface. Use when the user asks what Octagon can do now, whether the plugin is healthy, or whether the connector is configured correctly.
正在显示 SKILL.md
| name | sec-footnotes-analysis |
| description | Analyze footnotes and accounting policies from SEC filings using the Octagon Claude plugin. Use when researching revenue recognition policies, critical estimates, lease obligations, pension assumptions, stock compensation, contingencies, and new accounting pronouncements. |
Analyze footnotes and accounting policies from SEC filings for public companies using the Octagon Claude plugin.
Ensure the Octagon Claude plugin is installed and configured in Claude Code before invoking this skill.
Determine the following before querying:
Use the octagon-agent tool with a natural language prompt:
Analyze the footnotes and accounting policies from <TICKER>'s latest quarterly filing.
MCP Call Format:
{
"server": "octagon-claude-plugin",
"toolName": "octagon-agent",
"arguments": {
"prompt":
The agent returns structured footnote analysis including:
Accounting Consistency:
Fiscal Year Structure:
Consolidation Principles:
Estimates and Assumptions:
New Accounting Pronouncements:
Data Sources: octagon-sec-agent
See references/interpreting-results.md for guidance on:
Full Footnote Analysis:
Analyze the footnotes and accounting policies from NVDA's latest quarterly filing.
Revenue Recognition:
Extract the revenue recognition policies and performance obligations from MSFT's latest 10-K footnotes.
Lease Obligations:
Analyze the lease footnotes and operating lease obligations from AMZN's latest 10-K.
Debt Details:
Extract debt maturity schedule and terms from AAPL's footnotes in the latest 10-K.
Stock Compensation:
Analyze the stock-based compensation footnotes for GOOGL including vesting schedules and expense.
Contingencies:
Extract litigation and contingency disclosures from META's latest 10-K footnotes.
| Policy | What It Covers |
|---|---|
| Revenue Recognition | When and how revenue is recognized |
| Consolidation | Subsidiaries, VIEs, eliminations |
| Cash Equivalents | Definition, components |
| Inventory | Valuation method (FIFO, LIFO, avg) |
| Property & Equipment | Depreciation methods, useful lives |
| Intangibles | Amortization, impairment testing |
| Leases | Classification, measurement |
| Income Taxes | Deferred taxes, uncertain positions |
| Element | Disclosure |
|---|---|
| Performance Obligations | Distinct goods/services |
| Transaction Price | Allocation methodology |
| Timing | Point in time vs. over time |
| Contract Assets/Liabilities | Deferred revenue, unbilled |
| Disaggregation | Revenue by type, geography |
| Level | Description |
|---|---|
| Level 1 | Quoted prices in active markets |
| Level 2 | Observable inputs other than Level 1 |
| Level 3 | Unobservable inputs |
| Disclosure | Content |
|---|---|
| Terms | Interest rates, covenants |
| Maturities | Repayment schedule |
| Fair Value | Carrying vs. market value |
| Credit Facilities | Availability, usage |
| Element | Disclosure |
|---|---|
| Classification | Operating vs. finance |
| ROU Assets | Right-of-use asset values |
| Lease Liabilities | Present value of payments |
| Maturity Schedule | Future payment obligations |
| Expense | Lease cost breakdown |
| Type | Disclosure |
|---|---|
| Legal | Litigation status, reserves |
| Purchase | Contractual obligations |
| Guarantees | Indemnifications, warranties |
| Environmental | Remediation, compliance |
| Element | Disclosure |
|---|---|
| Plan Description | Types of awards |
| Expense | Period cost recognized |
| Valuation | Assumptions (volatility, term) |
| Unvested Awards | Outstanding, expected vesting |
| Estimate | Risk Factors |
|---|---|
| Goodwill | Impairment testing assumptions |
| Revenue | Variable consideration, returns |
| Allowances | Bad debt, inventory obsolescence |
| Taxes | Uncertain positions, valuation allowance |
| Contingencies | Litigation outcomes, timing |
| Pensions | Discount rate, return assumptions |
Track impact of:
Monitor upcoming:
| Change Type | Significance |
|---|---|
| New policy | Significant event or standard |
| Policy modification | Changed circumstances |
| Removed disclosure | Issue resolved or consolidated |
| Expanded disclosure | Increased materiality |
| Reduced disclosure | Decreased significance |
Compare across competitors:
Start with Note 1: Summary of significant policies provides foundation.
Track changes: Compare footnotes year-over-year for policy shifts.
Read related party: Transactions with insiders reveal governance.
Check subsequent events: Post-period events may be material.
Cross-reference MD&A: Management discussion provides context.
Note judgmental areas: High-estimate disclosures signal risk.