Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (depreciation policy/classification/posting accounts).
/depreciation-analysis — Depreciation Analysis
Examples
→ Example: The user says "Help us check whether the depreciation calculation is correct; some assets' useful lives were changed this month." The system should invoke this skill to perform a depreciation calculation review.
→ Example: The user says "After the new lease standard took effect, help me recalculate the depreciation of right-of-use assets." The system should invoke this skill to perform depreciation recalculation under the new lease standard.
→ Example: The user says "The depreciation period has ended but the asset is still in use; how should this be handled?" The system should invoke this skill to evaluate how to handle assets whose depreciation period has expired.
Step 1: Obtain depreciation data
Obtain the depreciation calculation table from [FA], and obtain depreciation vouchers from [ERP]:
□ 本月计提折旧：[XXX万]
□ 本年累计折旧：[XXX万]
□ 从 [FA] 获取：
- 各类别折旧金额
- 新增资产折旧
- 减少资产折旧
- 变更调整折旧
Step 2: Reconcile consistency between [FA] and [ERP]
Depreciation accrual reconciliation:
□ [FA] 本月折旧：[XXX万]
□ [ERP] 折旧凭证金额：[XXX万]
□ 差异：[±XXX万]
□ 一致性判断：[✅ 一致 / ⚠️ 有差异]
□ 差异原因：[...]
Reconcile by asset category:
| 资产类别 | [FA]折旧 | [ERP]凭证 | 差异 |
|---------|----------|----------|------|
房屋建筑物 | [XXX万] | [XXX万] | [±XXX万]
机器设备 | [XXX万] | [XXX万] | [±XXX万]
运输设备 | [XXX万] | [XXX万] | [±XXX万]
电子设备 | [XXX万] | [XXX万] | [±XXX万]
...
Step 3: Depreciation change analysis
Reasons for this month's depreciation changes:
□ 期初折旧：[XXX万]
□ 本月新增折旧：[XXX万]（新增 [X] 台资产）
□ 本月减少折旧：[XXX万]（减少 [X] 台资产）
□ 本月变更调整：[±XXX万]（[折旧年限变更/残值变更]）
□ 本月计提：[XXX万]
□ 期末折旧：[XXX万]
□ vs 上月：[±XXX万]（[±X%]）
□ 变动正常：[✅ 是 / ⚠️ 需确认]
Step 4: Identify depreciation anomalies
Depreciation anomaly identification:
□ 折旧金额为 0 的在用资产：[X] 台
- [资产A]：[原值 XXX万] — 须检查 [原因]
□ 使用寿命已到但未报废：[X] 台
- [资产A]：[原值 XXX万] — 到期日 [YYYY-MM-DD]
□ 折旧率异常的资产：[X] 台
- [资产A]：[原值 XXX万] — 折旧率 [X%] — 异常原因 [描述]
Step 5: Generate depreciation analysis report
═══════════════════════════════════════
折旧分析报告
期间：[YYYY年MM月]
报告日期：[YYYY-MM-DD]
═══════════════════════════════════════
【一、折旧计提概览】
□ 本月计提折旧：[XXX万]
□ 本年累计折旧：[XXX万]
□ vs 上月：[±XXX万]（[±X%]）
□ [FA] 与 [ERP] 一致性：[✅ 一致 / ⚠️ 差异 XXX万]
□ 差异原因：[描述 / 无]
【二、折旧分布】
| 资产类别 | 本月折旧 | 本年累计 | 占比 |
|---------|----------|----------|------|
[类别A] | [XXX万] | [XXX万] | [X%]
[类别B] | [XXX万] | [XXX万] | [X%]
[类别C] | [XXX万] | [XXX万] | [X%]
**合计** | **[XXX万]** | **[XXX万]** | **100%**
【三、折旧变动分析】
□ 新增资产折旧：[+XXX万]（[X] 台）
□ 减少资产折旧：[-XXX万]（[X] 台）
□ 变更调整：[±XXX万]
□ 变动原因分析：
- [原因1]：[描述]
- [原因2]：[描述]
【四、折旧异常识别】
□ 异常资产：[X] 台
□ 须检查项：[X] 项
- [异常项A]：[描述] — 建议 [处理方式]
- [异常项B]：[描述] — 建议 [处理方式]
【五、待处理事项】
□ 须核查：[X] 项
□ 须调整：[X] 项（如有）
□ 须补提折旧：[X] 项（如有）
═══════════════════════════════════════
置信度：[✅ 高 / ⚠️ 中 / 🔴 低]
数据来源：[FA] / [ERP]
═══════════════════════════════════════
Escalation trigger conditions
- [FA] vs [ERP] difference > [X] ten thousand
- Depreciation amount anomaly (exceeds normal range by [X]%)
- Assets found for which depreciation should have been accrued but was not
Finance Skills — depreciation-analysis atomic skill