EM-4 Expense Deferral
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Install skill "sec-em4-expense-deferral" with this command: npx skills add toolanzyhhh1234/claude-sonnet-draft-skills-repo/toolanzyhhh1234-claude-sonnet-draft-skills-repo-sec-em4-expense-deferral
EM-4 Expense Deferral
Check for delayed expense recognition.
Checks
Track capitalization trends for software, marketing, and other operating-like costs.
Review amortization/depreciation assumptions and useful-life extensions.
Evaluate impairment timing vs business deterioration indicators.
Compare expense ratios against peer and historical baselines.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , and recommended_follow_up .
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