Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems. Use this to work out how a contract should be recognized, review a non-standard deal before it is signed, understand deferred revenue, or spot terms that would delay or reverse recognition.
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Cash received is not revenue earned. The gap between them is where deals get restructured after signature and where quarters get restated.
This structures the question and tells you what to ask. Revenue recognition is a technical accounting matter under standards such as ASC 606 and IFRS 15 — conclusions on a material or unusual contract need your auditors or a qualified accountant, not a checklist.
Recognition follows the transfer of control to the customer, worked through in five steps: identify the contract, identify the distinct performance obligations, determine the transaction price, allocate it across the obligations, then recognize as each is satisfied.
Most disputes happen at step two and step four. What sales sold as one thing is frequently several obligations for accounting purposes — software plus implementation plus support — and the price has to be allocated across them on standalone selling price, not on how the quote was written.
These belong in a pre-signature review, because after signature the only remedy is an amendment the customer has no reason to agree to:
Recognition treatment is a deal input, not a post-signature discovery. A concession that costs nothing commercially can move revenue across a period boundary, and by the time finance sees the signed paper the trade has already been made.
Give revenue:chief-revenue-officer and revenue:pricing-and-packaging a small set of standard
structures that recognize cleanly, and route anything outside them through review before signature —
alongside legal-risk:contract-review, which owns the legal exposure the same clauses create.
The deferred balance is work owed, not money banked. Track it by cohort and obligation so you can answer what it is composed of and when it releases. A balance nobody can decompose is one that surprises you.
references/sources.md in this skill lists the outside authorities that settle the questions
here — what each one is authoritative for, and what you may do with it. Check them before
answering on anything they cover, and cite what you used. Most are free to read and not free
to reproduce; the use note on each is binding.
Subledgers that carry recognition schedules: NetSuite Advanced Revenue Management, Zuora Revenue, Maxio, Chargebee, Stripe Revenue Recognition, and similar.
Spreadsheet schedules hold up until contracts carry multiple performance obligations or take mid-term modifications. That is the point to move, not a revenue threshold.
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概要と使いどころ
Designs and audits who can reach what — authentication, authorization models, privileged access, service credentials, and joiner-mover-leaver process. Use this to design a permissions model, run an access review, reduce standing privilege, handle offboarding, set up SSO or MFA, manage service and machine credentials, or diagnose why permissions have sprawled.
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Concentrates marketing and sales effort on a named set of accounts rather than on volume — qualifying whether the model fits your economics at all, building the account list and the buying group inside each, tiering effort against account value, coordinating so the account experiences one campaign rather than several, and measuring account progression instead of leads. Use this to decide whether to run an account-based program, build one, or work out why an existing one produces activity and no pipeline.
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Gets new users from signup to first real value — signup flow, onboarding, time-to-value, and the early experience that determines whether someone becomes a user or a lapsed account. Use this to design or fix signup and onboarding, diagnose why signups do not convert to active use, reduce time-to-value, or decide what a new user must accomplish first.
日本語の概要は準備中です。原文の説明を表示しています。
Designs orchestrator-and-subagent hierarchies for a repository — splitting agents by exclusive write surface, pairing every producer with an independent auditor, and enforcing the split with a script that runs in CI. Use this whenever the user wants to set up, expand, audit, or fix a multi-agent or subagent structure for a codebase; asks how to divide work between agents; wants agent charters, roles, or a surface map written; or is hitting agents that collide on the same files, review their own work, or drift from their remit. Also use when sizing a roster or deciding whether a new agent is justified.
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Governs models and AI systems in production — intended use, evaluation, monitoring, human oversight, documentation, and the decision to deploy or retire. Use this before deploying a model or AI feature, when defining evaluation criteria, when a model's behavior has drifted, when assessing AI risk or regulatory exposure, or when deciding whether an AI system is fit for a consequential decision.
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Produces executive-level research — market sizing, competitor mapping, trend analysis, and strategic intelligence — grounded in cited sources with the confidence in each claim made explicit. Use this to analyze a market or industry, map competitors, evaluate a market-entry or build-versus-buy decision, produce a research brief, or assemble evidence for a decision. Also use when comparing options that need a structured, evidence-based verdict rather than an opinion.
日本語の概要は準備中です。原文の説明を表示しています。