{"id":"acct-fixed-asset-quarter-notes","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"intermediate","title":"Write fixed asset schedule notes that flag policy problems","free":false,"task":"You're adding notes to the Q3 fixed asset schedule for controller review. Write a prompt for a table with columns Item | Amount | Note, one row per item in the order listed. Notes start with \"FLAG:\" when an item may not meet the capitalization policy or isn't equipment, and the controller decides. Show the math for the A-201 monthly depreciation and the FA-088 trade-in gain. Under 190 words.","materialLabel":"Q3 fixed asset activity (attached to your prompt automatically)","material":"Fixed asset activity - Tallis Print Works, Q3 2026 (from AP coding)\n\nCapitalization policy: items of $2,500 or more with a useful life over 1 year are capitalized. Below that, expense them. Depreciation is straight-line, no salvage value.\n\nAdditions coded to 1500 Equipment:\nA-201 Offset press refurbishment kit, $16,800, in service Aug 4, life 7 years\nA-202 Laptop for estimator, $1,450, Jul 12\nA-203 Delivery van, $36,000, in service Sept 20, life 5 years. Old van FA-088 traded in; dealer credited $6,000 on the invoice.\nA-204 Prepress software, annual subscription, $3,600, Jul 1, 12 months\n\nDisposals:\nFA-088 2018 delivery van, cost $28,000, accumulated depreciation $24,500, traded in Sept 20\nFA-061 Paper cutter, cost $4,200, fully depreciated, scrapped Aug 30, no proceeds\n\nNote from AP: \"I coded everything with a serial number or a contract to 1500, hope that's right.\"","rules":[{"type":"maxWords","max":190}],"promptHints":[{"label":"Names the columns","patterns":["item \\| amount","columns","table"]},{"label":"Checks the policy","patterns":["2,?500","policy","threshold"]},{"label":"Flags, doesn't decide","patterns":["flag","controller"]},{"label":"Asks for the math","patterns":["math","84","book value","gain"]},{"label":"Sets length","patterns":["\\d+\\s*words"]}],"mistakes":[{"title":"Trusting the AP coding","why":"The AI accepts everything in 1500 Equipment because AP coded it there.","fix":"Say: \"Check each item against the $2,500 policy and whether it's really equipment.\"","checks":["r1"]},{"title":"Deciding instead of flagging","why":"The AI states reclass entries as if they were booked.","fix":"Add: \"Start problem notes with FLAG: and leave the decision to the controller.\"","checks":["r1"]},{"title":"Numbers without working","why":"The AI gives a depreciation amount or a gain with no math to check.","fix":"Ask: \"Show the math: cost / months, and trade-in minus book value.\"","checks":["r2"]},{"title":"No fixed table","why":"The AI writes paragraphs per asset or adds its own columns.","fix":"Give the columns: \"Item | Amount | Note, one row per item in order.\"","checks":["r0"]},{"title":"Trusting the AI to count words","why":"Reviews of asset activity grow long with summaries and recommendations.","fix":"Say: \"Each note under 20 words. Output only the table.\"","checks":["maxWords"]}],"hint":"AP coded everything to equipment. Tell the AI to test each item against the policy, flag rather than fix, and show the two calculations.","rubricLabels":["Is a table with columns Item | Amount | Note, with one row each for A-201, A-202, A-203, A-204, FA-088 and FA-061 in that order","The A-202 note starts with FLAG: (below the $2,500 policy) and the A-204 note starts with FLAG: (a 12-month subscription, not equipment), and both leave the decision to the controller rather than stating a correcting entry as done","The A-201 note shows $16,800 / 84 months = $200 per month, and the FA-088 note shows book value $28,000 - $24,500 = $3,500 and a gain of $6,000 - $3,500 = $2,500"]}