{"id":"res-fin-capitalization-policy-purchases","audience":"finance","category":"research","technique":"grounding","title":"Classify four purchases under the updated capitalization policy","free":false,"task":"You're closing the month and need to classify 4 purchases under the company's capitalization policy. You want one numbered line per purchase, under 50 words total, each starting Capitalize, Expense, or Policy doesn't say, then the rule in parentheses. Apply the 2026 threshold update, use only the policy text, plain text, nothing else.","materialLabel":"The capitalization policy, its update, and the purchases (attached to your prompt automatically)","material":"CAPITALIZATION POLICY - Marsh & Pike Furniture (2023)\nC1. Capitalize individual items costing $2,500 or more with a useful life over 1 year.\nC2. Expense items under the threshold, regardless of useful life.\nC3. Software subscriptions (paid monthly or annually) are always expensed.\nC4. Repairs that only restore an asset to its original condition are expensed.\n\nPOLICY UPDATE (effective Jan 1, 2026, approved by the CFO):\n\"The C1 threshold is raised from $2,500 to $5,000.\"\n\n-----\nOCTOBER 2026 PURCHASES TO CLASSIFY\n1. Delivery van, $38,000, expected life 6 years.\n2. Office laptop, $3,200, expected life 4 years.\n3. Annual subscription to design software, $6,000.\n4. Custom-built showroom display that the vendor will lease back to us after 2 years, $7,500.","rules":[{"type":"maxWords","max":50},{"type":"plainText"}],"mistakes":[{"title":"Using the old threshold","why":"The $2,500 threshold appears in the policy text, and the AI may miss the update.","fix":"Say: \"Apply the Jan 2026 update: threshold is $5,000.\"","checks":["r0"]},{"title":"Applying outside rules","why":"The AI knows accounting standards and may classify the lease-back from general rules, not your policy.","fix":"Add: \"Use only the policy. If it doesn't cover a case, write Policy doesn't say.\"","checks":["r2"]},{"title":"Skipping the subscription rule","why":"The $6,000 price is over the threshold, so the AI may capitalize it without checking C3.","fix":"Add: \"Check every rule for each purchase.\"","checks":["r1"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting. Ask for a total word limit and it often lands 10-20% over.","fix":"Cap each line: \"each line under 8 words.\"","checks":["maxWords"]},{"title":"Getting markdown back","why":"AI defaults to bold labels and headings, which show up as stray symbols in the close checklist.","fix":"Ask for \"plain text, no bold, no headings.\"","checks":["plainText"]}],"promptHints":[{"label":"Gives exact labels","patterns":["capitalize","expense","policy doesn't say","label"]},{"label":"Applies the update","patterns":["update","5,?000","2026"]},{"label":"Keeps to the policy","patterns":["only.{0,30}policy","doesn't cover","not covered","(don't|do not) (use|apply) (gaap|outside)"]},{"label":"Sets a length limit","patterns":["\\d+\\s*words","one (short )?sentence","word (limit|count)"]},{"label":"Asks for plain text","patterns":["plain","no bold","no markdown","no formatting","no headings"]}],"hint":"Company policies differ from general rules and get updated. Tell the AI which threshold applies, to check every rule, and what to write when the policy is silent.","rubricLabels":["Purchase 1 (van) is Capitalize (C1) and purchase 2 (laptop) is Expense under the updated $5,000 threshold (C2), not Capitalize under the old $2,500","Purchase 3 (software subscription) is Expense (C3)","Purchase 4 (display with a lease-back) is Policy doesn't say, and the output is only the 4 lines with no intro or accounting explanation"]}