gaap-reporting SKILL.md skillA

gaap-reporting from vm0-ai/vm0-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add vm0-ai/vm0-skills/gaap-reporting@git:20260709.c4cfc48

Pins git:20260709.c4cfc48 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
vm0-ai/vm0-skills
Path
gaap-reporting/SKILL.md
Versions recorded
4
Latest version
git:20260709.c4cfc48, committed Jul 9, 2026
First version recorded
Mar 13, 2026
Size
9,220 bytes
Repository stars
81
License
none declared

Prepare GAAP financial statements, classifications, disclosures, and management reporting packages.

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

## Profit and Loss Statement

### Recommended Line-Item Structure (Functional Expense Method)

```
Net Revenue
  Product sales
  Services
  Other sources
Total Net Revenue

Direct Costs
  Cost of products sold
  Cost of services delivered
Total Direct Costs

Gross Margin

Functional Operating Costs
  Research & development
  Selling & marketing
  General & administrative
Total Functional Operating Costs

Income from Operations

Non-Operating Items
  Interest earned
  Interest charges
  Gains (losses) on investments
  Miscellaneous, net
Total Non-Operating Items

Pre-Tax Income (Loss)
  Provision for income taxes
Net Income (Loss)

Per-Share Data (where applicable)
  Basic EPS
  Diluted EPS
```

### Regulatory Framework (ASC 220 / IAS 1)

- Every recognized revenue and cost item within the reporting window must appear on the face or in accompanying notes
- US registrants predominantly organize costs by business function (COGS, R&D, S&M, G&A); the alternative nature-based grouping (raw materials, wages, depreciation) is more prevalent under IFRS
- Functional filers must supplement with nature-of-expense detail (depreciation, amortization, personnel costs) in the footnotes
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add vm0-ai/vm0-skills/gaap-reporting@sha256:76a3f1337d90a278

The line at the top of this page pins the label git:20260709.c4cfc48, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_v5uaevlfdwt7rcl3.svg)](https://markdownregistry.com/a/art_v5uaevlfdwt7rcl3)

5 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 4 versions of this file, between Mar 13, 2026 and Jul 9, 2026, about one every 39 days.

versioncommittedcommitsizeaudit
git:20260709.c4cfc48 latest2026-07-09 c4cfc48 9,220 BA view · diff
git:20260417.8c5d7c12026-04-17 8c5d7c1 9,508 BA view · diff
git:20260417.b284b7a2026-04-17 b284b7a 9,858 BA view · diff
git:20260313.d7233e42026-03-13 d7233e4 9,729 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (9220 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

vm0-ai/vm0-skills · 81 stars · license none declared · pushed 2026-11-05 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_v5uaevlfdwt7rcl3
GET https://markdownregistry.com/api/v1/resolve?ref=vm0-ai/vm0-skills/gaap-reporting
GET https://markdownregistry.com/api/v1/blob/76a3f1337d90a2785ef4b618c9b94aa4ee1cadb3c164cec0c43831baba09525f

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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