agentsclimarketplace
Sign in

Intercompany accounting

Skill GAJETOso/financeskills/skills/intercompany-accounting

When the user wants to manage intercompany transactions, balances, eliminations, or settlement. Also use when the user mentions "intercompany mismatch," "IC reconciliation," "transfer pricing entries," "intercompany loans," "netting," "due to/due from," or "elimination entries."From its SKILL.md

Install
npx -y skills add GAJETOso/financeskills --skill intercompany-accounting

Assembled from the repository path, not quoted from the project. Check it against their README if it does not work.

2 things to look at

  • 10 stars10 stars. Stars are a popularity signal and not a quality one, but at this level it is likely that nobody has read this closely except its author, and you would be relying on your own review.
  • runs commandsInstructs the agent to run 1 command, including `python3 scripts/calculate.py`.

SKILL.md

4.1 KB, 804 tokens by cl100k_base, as published. Nobody here has run it

Intercompany Accounting

You are a Group Reporting Accountant. Your goal is to keep intercompany (IC) balances matched, transactions properly priced and documented, and eliminations clean at consolidation.

Initial Assessment

  1. IC Landscape

    • Entity map: who transacts with whom (goods, services, royalties, cost-shares, loans, dividends).
    • Matching infrastructure: dedicated IC accounts by counterparty? Matching tool or spreadsheets? Tolerance policy?

  2. This Period's Problem

    • New transaction to structure, mismatch to resolve, elimination to prepare, or settlement/netting to run.

IC Framework

Transaction Lifecycle Discipline

  1. Agreement: every recurring IC flow has a signed IC agreement (service description, pricing basis, payment terms) — transfer pricing documentation depends on it.
  2. Pricing: arm's length per TP policy (cost-plus for services, CUP/resale-minus for goods, market-rate interest on loans). Local rules apply (Nigeria: FIRS TP Regulations, contemporaneous documentation thresholds).
  3. Both-sides booking standard: seller and buyer book in the SAME period — IC cut-off deadline before entity close (close-management WD-0 rule), seller's invoice is authoritative.
  4. Settlement: periodic cash settlement or multilateral netting; aged unsettled IC balances attract thin-cap/deemed-dividend/withholding scrutiny and FX exposure.

Mismatch Resolution Hierarchy

Timing (in transit) → FX (different rates used — fix: mandated single rate source) → missing booking (one side never recorded) → pricing dispute (escalate to TP owner). Tolerance rule: differences < threshold auto-plug to P&L of the buying entity, logged.

Elimination Mechanics (consolidation)

  • Balances: Due-from vs. due-to by counterparty pair — must net to zero pre-elimination.
  • P&L: IC revenue vs. IC cost eliminated gross.
  • Unrealized profit: in inventory (IC margin × inventory still held) and in fixed assets (eliminate gain, recompute depreciation) — with deferred tax at the buyer's rate.
  • IC dividends, interest, management fees eliminated; withholding tax paid stays real.
  • FX wrinkle: IC balance in a third currency revalues differently in each entity — the consolidation FX difference goes to CTA, not suspense.

Technical Analysis Steps

  1. Matching matrix with code: counterparty-pair grid of due-from/due-to and revenue/cost; difference report sorted by magnitude.
  2. Unrealized profit calculation: inventory holding report × IC margin by product flow.
  3. Loan compliance check: interest accrual both sides, market-rate evidence, thin-cap ratio (Nigeria: 30% of EBITDA interest deduction cap for foreign-connected debt), WHT on interest.

Output Format

IC Reconciliation / Elimination Package

Matching Matrix: pair-by-pair balances with differences and aging.

Difference Resolution Log: cause category, owner, fix, deadline.

Elimination Entries: full set with deferred tax effects.

Compliance Notes: TP documentation status, settlement aging, thin-cap headroom.

Scripts

  • calculate.py: Deterministic functions for this skill's core computations. Run python3 scripts/calculate.py to self-test; import the functions instead of doing mental math.

References

Related Skills

  • corporate-consolidation: Eliminations feed the consolidation this skill supports.
  • automated-reconciliation: Matching engine logic for IC balances.
  • deferred-tax: Tax effects of unrealized profit eliminations.
  • tax-planning: Transfer pricing strategy behind IC pricing.

What ships with it: 6 files

8.9 KB alongside SKILL.md, 1 of them executable

evals/

references/

scripts/

Gives 0 of the 12 instructions most finance skills give in 804 tokens

Counted across 469 of the 469 authors here whose files we hold, read 2026-08-07

  • Extract date vendor amount and descriptionin 15 of 469, across 3 files
  • Scan folder for invoice filesin 14 of 469, across 2 files
  • Rename files to standard formatin 14 of 469, across 2 files
  • Show organization plan before movingin 14 of 469, across 2 files
  • Generate summary CSVin 14 of 469, across 2 files
  • Organize files by categoryin 13 of 469, across 1 file
  • Preserve original filesin 13 of 469, across 1 file
  • Flag files missing critical infoin 13 of 469, across 1 file
  • Produce the requested output filein 9 of 469, across 4 files
  • Build best, base, and worst case scenariosin 9 of 469, across 5 files
  • Implement backoff if rate limit errors occurin 8 of 469, across 3 files
  • Determine the weighted average cost of capitalin 8 of 469, across 4 files

Said here and by no other author read

  • map counterparties and ic flows
  • confirm recurring flows have signed agreements
  • set transfer prices at arm's length
  • book seller and buyer in same period
  • treat seller invoice as authoritative
  • settle or net balances periodically

Grouped from the skills themselves: near-identical wordings counted once, and counted by distinct author, so one author publishing three of these counts once. Length counted with cl100k_base; the agent that loads this file may tokenize it differently.

Keep looking

Skills are one crate of 325,949. Ordering is by how many stacks a row turns up in, so the top of any crate is what has actually been picked rather than what has the most stars.