Agent skill · Documentation

revenue-recognition-analyzer

ASC 606 five-step model implementation skill for revenue recognition analysis and documentation

a5c-aigithub.com/a5c-aiGitHub ↗
claude-codecodexcan modify filesMIT
Install
npx skills add a5c-ai/babysitter --skill revenue-recognition-analyzer --agent claude-code

Same command for any agent — swap --agent for codex, cursor, copilot.

Facts
Files in the skill folder: 1
SKILL.md size: 3 KB
Bundled scripts: none
Allowed tools: -Read-Write-Glob-Grep-Bash
Path: library/specializations/domains/business/finance-accounting/skills/revenue-recognition-analyzer/SKILL.md
Open the folder on GitHub →
Where it comes from
Stars: 1,642
Language: JavaScript

Weekly change comes from our own snapshots, not the repository page — it measures attention, not adoption.

From the SKILL.md

# Revenue Recognition Analyzer ## Overview The Revenue Recognition Analyzer skill implements the ASC 606 five-step revenue recognition model. It provides systematic analysis of contracts with customers to determine appropriate revenue recognition timing and amounts. ## Capabilities ### Contract Identification (Step 1) - Contract existence verification - Collectability assessment - Commercial substance evaluation - Contract combination analysis - Contract modification handling - Portfolio approach application ### Performance Obligation Analysis (Step 2) - Distinct good/service identification - Series guidance application - Promise evaluation - Immaterial promise assessment - Shipping and handling evaluation - Warranty classification ### Transaction Price Determination (Step 3) - Fixed consideration identification - Variable consideration estimation - Constraint application - Significant financing component - Noncash consideration valuation - Consideration payable to customer ### Allocation Calculation (Step 4) - Standalone selling price determination - Observable price usage - Estimation approaches (adjusted market, expected cost plus margin, residual) - Discount allocation - Variab

What's inside
Steps it walks through
  1. Overview
  2. Capabilities
  3. Contract Identification (Step 1)
  4. Performance Obligation Analysis (Step 2)
  5. Transaction Price Determination (Step 3)
  6. Allocation Calculation (Step 4)
  7. Revenue Timing Assessment (Step 5)
  8. Variable Consideration Estimation
  9. Usage
  10. New Contract Analysis
  11. Contract Modification
  12. Integration
  13. Used By Processes
  14. Tools and Libraries
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About this skill
What does the revenue-recognition-analyzer skill do?

ASC 606 five-step model implementation skill for revenue recognition analysis and documentation

How do I install it?

Run `npx skills add a5c-ai/babysitter --skill revenue-recognition-analyzer --agent claude-code` — it drops the skill into your project so the agent can pick it up. Swap the --agent value for codex, cursor or copilot if you use one of those.

Where does this skill come from?

From a5c-ai/babysitter, a repository with 1,642 stars. We read it straight from the repository tree rather than a submitted listing, so what you see here is what is actually published.

Is a popular skill a good skill?

Not necessarily. Stars measure attention, not adoption — a repository can trend for a week and be abandoned. That is why we show the weekly change from our own snapshots next to the total, instead of a single flattering number.

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