Finance skills

The margin bridge: take the per-client LLM-COGS ledger, turn metered AI usage into a billable / margin line item on client reporting under the agreed billing model (pass-through / markup / bundled), and flag engagements where token COGS erodes the retainer; a human approves every invoice.

Chase overdue invoices and recover the cash you are owed (an accounts-receivable recovery loop for HUMAN-SENT service invoices) pull AR aging, segment by amount/risk, run the escalating dunning ladder (friendly to firm to final + payment-plan), stop on pay, trigger a service-hold when they still will not.

Cap-table hygiene and scenario modeling prepared for counsel, every holder, instrument, share class, vesting schedule, and exercise status reconciled against the signed documents (the source of truth, drift flagged), SAFE/note conversion math (caps, discounts, pre/post-money, MFN) as stated-assumption scenarios, dilution with the option-pool shuffle visible, pool refresh as board questions.

Manage the month-end close. Build and run the close calendar (business-day-offset task list), sequence tasks by dependency, track status and the critical path, and surface blockers. Formal accounting close: ties to OPERATIONS_RUNBOOK.

Build the forward-looking finance layer (driver-based operating models (revenue drivers, headcount, opex), 3-statement linkage, rolling 12-18-month forecasts, the budget cycle, base/upside/downside scenarios with named swing drivers, cash runway math, and the monthly reforecast against actuals) with agency (utilization, bill rates, project margin) and SaaS (MRR waterfall, NRR, CAC payback).

Finance category hub: routes to the right leaf for keeping the books (pre-accounting, journal entries, reconciliation, close management, statements), looking forward (FP&A modelling, variance analysis, cap table, tax strategy), getting paid (AR collections, AI COGS to invoice), and surviving scrutiny (SOX control testing, audit support). Entry point for the finance domain.

Prepare GAAP journal entries (accruals (AP, payroll, prepaid), depreciation/amortization, and revenue recognition / deferred revenue) balanced (debits = credits) with full supporting detail for audit. Drafts for human posting; never posts autonomously.

Cut cost by deleting parts and changing design, using their invoices as the dollar range. Idiot index is the ratio; FinOps is the cloud bill.

The shoebox-to-clean-books loop: capture receipts and invoices, OCR them, match against Stripe and the bank feed, categorize, then draft balanced journal entries a human reviews and posts; what won't match queues as an exception. The pre-accounting orchestration the finance pack assumes done. Never posts or moves money.

Reconcile accounts (bank (GL cash vs statement), GL-to-subledger (AR/AP/revenue control accounts), and intercompany) and classify every reconciling item as timing / error / unidentified. Reconciliation flags discrepancies; it never moves money.

Run SOX 404 control testing and audit support, define the population, select a defensible sample, perform the test, build the workpaper, and classify deficiencies (deficiency / significant deficiency / material weakness). Drafts conclusions for a qualified human to sign.

Generate GAAP financial statements (income statement / P&L, balance sheet, and cash flow (direct or indirect)) with period-over-period and budget comparison, variance columns, and tie-outs. Formal corporate accounting: distinct from as-ops-finance-ops (SaaS MRR/billing).

Tax-season readiness prepared for the licensed professional who decides, entity trade-off questions for the CPA (sole prop / LLC / S-corp), deduction/credit documentation inventories (home office, vehicle, R&D readiness, retirement), timing worksheets, estimated-payment calendar + safe-harbor concepts, multistate/nexus flags, and the year-end preparer package.

Decompose budget-vs-actual variances into drivers (volume × rate, mix, timing, one-time), build a reconciling waterfall budget→actual, and write an on-brand narrative. Formal FP&A: distinct from as-ops-finance-ops revenue snapshots.