@oriro/orirocli 0.1.11 → 0.1.12

package/skills/finance/finance-accounting/SKILL.md

@@ -1,239 +1,239 @@
----
-watermark: ORIRO
-disable-model-invocation: true
-name: finance-accounting
-provider: ORIRO.ai
-copyright: Copyright (c) 2026 ORIRO.ai
-description: >
-  Accounting fundamentals — financial statements, bookkeeping, chart of accounts,
-  debits/credits, financial ratios, and reading a company's financials. Activate
-  for questions about accounting basics, reading financial statements, balance
-  sheets, income statements, cash flow, financial ratios, or any bookkeeping
-  question. Sources: OpenStax Accounting (CC-BY), FASB, AICPA public guidance.
----
-
-# Accounting Fundamentals
-
-## The accounting equation
-
-**Assets = Liabilities + Equity**
-
-This must always balance. Every transaction affects at least two accounts.
-
-- **Assets:** What you own (cash, inventory, equipment, accounts receivable)
-- **Liabilities:** What you owe (accounts payable, loans, deferred revenue)
-- **Equity:** Owner's claim on assets (paid-in capital + retained earnings)
-
----
-
-## The three financial statements
-
-### 1. Income Statement (Profit & Loss)
-
-Shows performance over a period (month, quarter, year).
-
-```
-Revenue
-- Cost of Goods Sold (COGS)
-= Gross Profit
-- Operating Expenses (SG&A, R&D, depreciation)
-= Operating Income (EBIT)
-- Interest Expense
-± Other Income/Expense
-= Income Before Tax
-- Income Tax
-= Net Income
-```
-
-**Gross Margin %** = Gross Profit / Revenue × 100
-Software SaaS: typically 70-80%. Retail: 25-50%. Restaurants: 60-70%.
-
-**Operating Margin %** = Operating Income / Revenue × 100
-Measures core business profitability before financing.
-
-**Net Margin %** = Net Income / Revenue × 100
-Bottom line profitability.
-
-### 2. Balance Sheet
-
-Snapshot of financial position on a specific date.
-
-```
-ASSETS
-  Current assets:
-    Cash and equivalents
-    Accounts receivable
-    Inventory
-    Prepaid expenses
-  Non-current assets:
-    Property, plant & equipment (net)
-    Intangible assets
-    Long-term investments
-TOTAL ASSETS
-
-LIABILITIES
-  Current liabilities (due within 1 year):
-    Accounts payable
-    Short-term debt
-    Deferred revenue
-    Accrued expenses
-  Non-current liabilities:
-    Long-term debt
-    Deferred tax
-
-EQUITY
-  Common stock
-  Additional paid-in capital
-  Retained earnings
-TOTAL LIABILITIES + EQUITY
-```
-
-### 3. Cash Flow Statement
-
-Tracks actual cash movements. Three sections:
-**Operating activities:** Cash from core business. Most important for ongoing health.
-**Investing activities:** Cash from buying/selling long-term assets.
-**Financing activities:** Cash from borrowing or equity issuances.
-
-**Why cash flow ≠ net income:**
-Accrual accounting records revenue when earned, not when cash received.
-Company can be profitable on income statement but running out of cash.
-Always check operating cash flow, not just net income.
-
-**Free Cash Flow (FCF):**
-= Operating Cash Flow - Capital Expenditures
-Represents cash available for dividends, debt repayment, or growth investments.
-
----
-
-## Debits and credits
-
-The system that confuses everyone. Remember:
-
-| Account type | Debit    | Credit   |
-| ------------ | -------- | -------- |
-| Asset        | Increase | Decrease |
-| Liability    | Decrease | Increase |
-| Equity       | Decrease | Increase |
-| Revenue      | Decrease | Increase |
-| Expense      | Increase | Decrease |
-
-**Example:** Customer pays $1,000 cash for services.
-Debit Cash $1,000 (asset increases)
-Credit Revenue $1,000 (revenue increases)
-
-**Example:** Pay $500 rent.
-Debit Rent Expense $500 (expense increases)
-Credit Cash $500 (asset decreases)
-
----
-
-## Key financial ratios
-
-### Liquidity ratios
-
-**Current Ratio:** Current Assets / Current Liabilities
-
-> 1.5 generally healthy. < 1 = may struggle to meet short-term obligations.
-
-**Quick Ratio (Acid Test):** (Current Assets - Inventory) / Current Liabilities
-More conservative. Excludes inventory (less liquid).
-
-**Cash Ratio:** Cash / Current Liabilities
-Most conservative. Bare minimum liquidity.
-
-### Profitability ratios
-
-**Return on Assets (ROA):** Net Income / Total Assets
-How efficiently assets generate profit.
-
-**Return on Equity (ROE):** Net Income / Shareholders' Equity
-Return generated for shareholders. Benchmark against industry.
-
-**EBITDA Margin:** EBITDA / Revenue
-Earnings before interest, taxes, depreciation, amortization.
-Proxy for operating cash flow generation. Common in M&A valuation.
-
-### Leverage ratios
-
-**Debt-to-Equity:** Total Debt / Shareholders' Equity
-Higher = more leveraged = more financial risk.
-
-**Interest Coverage:** EBIT / Interest Expense
-< 1.5 = struggling to cover interest. > 3 = comfortable.
-
-### Efficiency ratios
-
-**Days Sales Outstanding (DSO):** (Accounts Receivable / Revenue) × 365
-Average days to collect payment. Lower = more efficient.
-
-**Inventory Turnover:** COGS / Average Inventory
-How often inventory sold per year. Higher = better for most businesses.
-
----
-
-## Basic bookkeeping
-
-### Chart of accounts
-
-Organized list of all accounts used by a business.
-Numbering convention:
-
-- 1000s: Assets
-- 2000s: Liabilities
-- 3000s: Equity
-- 4000s: Revenue
-- 5000s: Cost of Goods Sold
-- 6000s+: Operating Expenses
-
-### Accrual vs. Cash basis
-
-**Cash basis:** Record when cash received/paid. Simple. Required: < $25M revenue (C-Corps must use accrual regardless).
-**Accrual basis:** Record when earned/incurred regardless of cash. More complex. Required for GAAP reporting.
-
-### Accounts Receivable (AR)
-
-Money owed to you by customers.
-**Invoice terms:** Net 30 = payment due 30 days from invoice. Net 60, Net 90 also common.
-**AR aging report:** Lists unpaid invoices by age. Prioritize collection of oldest.
-**Bad debt reserve:** Estimate of AR that won't be collected. Required under GAAP.
-
-### Accounts Payable (AP)
-
-Money you owe to vendors.
-Pay on time to maintain relationships and credit terms.
-Early payment discounts: "2/10 net 30" = 2% discount if paid within 10 days.
-Annualized cost of not taking discount: ~36% — almost always take the discount.
-
-### Bank reconciliation
-
-Monthly: compare your books to bank statement.
-Differences: outstanding checks, deposits in transit, bank fees, errors.
-If you can't reconcile: there's an error or fraud.
-
----
-
-## Startup bookkeeping setup
-
-**Accounting software:**
-QuickBooks Online: most common SMB. $30-100/month.
-Xero: popular outside US. $15-65/month.
-Wave: free for small businesses (US/Canada).
-
-**Minimum setup:**
-
-1. Separate business bank account (non-negotiable)
-2. Business credit card
-3. Chart of accounts configured
-4. Connect bank accounts to accounting software (auto-imports transactions)
-5. Categorize transactions weekly
-6. Monthly reconcile to bank statement
-7. Quarterly: review P&L and balance sheet
-
-**When to hire a bookkeeper:**
-When transactions > ~10-20/month. $200-500/month for part-time bookkeeper.
-When revenue > $250K/year: hire a CPA for quarterly review and annual returns.
-
-Sources: OpenStax Accounting (CC-BY, openstax.org),
-FASB Generally Accepted Accounting Principles (fasb.org),
-IRS accounting methods guidance, AICPA public education resources
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-accounting
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Accounting fundamentals — financial statements, bookkeeping, chart of accounts,
+  debits/credits, financial ratios, and reading a company's financials. Activate
+  for questions about accounting basics, reading financial statements, balance
+  sheets, income statements, cash flow, financial ratios, or any bookkeeping
+  question. Sources: OpenStax Accounting (CC-BY), FASB, AICPA public guidance.
+---
+
+# Accounting Fundamentals
+
+## The accounting equation
+
+**Assets = Liabilities + Equity**
+
+This must always balance. Every transaction affects at least two accounts.
+
+- **Assets:** What you own (cash, inventory, equipment, accounts receivable)
+- **Liabilities:** What you owe (accounts payable, loans, deferred revenue)
+- **Equity:** Owner's claim on assets (paid-in capital + retained earnings)
+
+---
+
+## The three financial statements
+
+### 1. Income Statement (Profit & Loss)
+
+Shows performance over a period (month, quarter, year).
+
+```
+Revenue
+- Cost of Goods Sold (COGS)
+= Gross Profit
+- Operating Expenses (SG&A, R&D, depreciation)
+= Operating Income (EBIT)
+- Interest Expense
+± Other Income/Expense
+= Income Before Tax
+- Income Tax
+= Net Income
+```
+
+**Gross Margin %** = Gross Profit / Revenue × 100
+Software SaaS: typically 70-80%. Retail: 25-50%. Restaurants: 60-70%.
+
+**Operating Margin %** = Operating Income / Revenue × 100
+Measures core business profitability before financing.
+
+**Net Margin %** = Net Income / Revenue × 100
+Bottom line profitability.
+
+### 2. Balance Sheet
+
+Snapshot of financial position on a specific date.
+
+```
+ASSETS
+  Current assets:
+    Cash and equivalents
+    Accounts receivable
+    Inventory
+    Prepaid expenses
+  Non-current assets:
+    Property, plant & equipment (net)
+    Intangible assets
+    Long-term investments
+TOTAL ASSETS
+
+LIABILITIES
+  Current liabilities (due within 1 year):
+    Accounts payable
+    Short-term debt
+    Deferred revenue
+    Accrued expenses
+  Non-current liabilities:
+    Long-term debt
+    Deferred tax
+
+EQUITY
+  Common stock
+  Additional paid-in capital
+  Retained earnings
+TOTAL LIABILITIES + EQUITY
+```
+
+### 3. Cash Flow Statement
+
+Tracks actual cash movements. Three sections:
+**Operating activities:** Cash from core business. Most important for ongoing health.
+**Investing activities:** Cash from buying/selling long-term assets.
+**Financing activities:** Cash from borrowing or equity issuances.
+
+**Why cash flow ≠ net income:**
+Accrual accounting records revenue when earned, not when cash received.
+Company can be profitable on income statement but running out of cash.
+Always check operating cash flow, not just net income.
+
+**Free Cash Flow (FCF):**
+= Operating Cash Flow - Capital Expenditures
+Represents cash available for dividends, debt repayment, or growth investments.
+
+---
+
+## Debits and credits
+
+The system that confuses everyone. Remember:
+
+| Account type | Debit    | Credit   |
+| ------------ | -------- | -------- |
+| Asset        | Increase | Decrease |
+| Liability    | Decrease | Increase |
+| Equity       | Decrease | Increase |
+| Revenue      | Decrease | Increase |
+| Expense      | Increase | Decrease |
+
+**Example:** Customer pays $1,000 cash for services.
+Debit Cash $1,000 (asset increases)
+Credit Revenue $1,000 (revenue increases)
+
+**Example:** Pay $500 rent.
+Debit Rent Expense $500 (expense increases)
+Credit Cash $500 (asset decreases)
+
+---
+
+## Key financial ratios
+
+### Liquidity ratios
+
+**Current Ratio:** Current Assets / Current Liabilities
+
+> 1.5 generally healthy. < 1 = may struggle to meet short-term obligations.
+
+**Quick Ratio (Acid Test):** (Current Assets - Inventory) / Current Liabilities
+More conservative. Excludes inventory (less liquid).
+
+**Cash Ratio:** Cash / Current Liabilities
+Most conservative. Bare minimum liquidity.
+
+### Profitability ratios
+
+**Return on Assets (ROA):** Net Income / Total Assets
+How efficiently assets generate profit.
+
+**Return on Equity (ROE):** Net Income / Shareholders' Equity
+Return generated for shareholders. Benchmark against industry.
+
+**EBITDA Margin:** EBITDA / Revenue
+Earnings before interest, taxes, depreciation, amortization.
+Proxy for operating cash flow generation. Common in M&A valuation.
+
+### Leverage ratios
+
+**Debt-to-Equity:** Total Debt / Shareholders' Equity
+Higher = more leveraged = more financial risk.
+
+**Interest Coverage:** EBIT / Interest Expense
+< 1.5 = struggling to cover interest. > 3 = comfortable.
+
+### Efficiency ratios
+
+**Days Sales Outstanding (DSO):** (Accounts Receivable / Revenue) × 365
+Average days to collect payment. Lower = more efficient.
+
+**Inventory Turnover:** COGS / Average Inventory
+How often inventory sold per year. Higher = better for most businesses.
+
+---
+
+## Basic bookkeeping
+
+### Chart of accounts
+
+Organized list of all accounts used by a business.
+Numbering convention:
+
+- 1000s: Assets
+- 2000s: Liabilities
+- 3000s: Equity
+- 4000s: Revenue
+- 5000s: Cost of Goods Sold
+- 6000s+: Operating Expenses
+
+### Accrual vs. Cash basis
+
+**Cash basis:** Record when cash received/paid. Simple. Required: < $25M revenue (C-Corps must use accrual regardless).
+**Accrual basis:** Record when earned/incurred regardless of cash. More complex. Required for GAAP reporting.
+
+### Accounts Receivable (AR)
+
+Money owed to you by customers.
+**Invoice terms:** Net 30 = payment due 30 days from invoice. Net 60, Net 90 also common.
+**AR aging report:** Lists unpaid invoices by age. Prioritize collection of oldest.
+**Bad debt reserve:** Estimate of AR that won't be collected. Required under GAAP.
+
+### Accounts Payable (AP)
+
+Money you owe to vendors.
+Pay on time to maintain relationships and credit terms.
+Early payment discounts: "2/10 net 30" = 2% discount if paid within 10 days.
+Annualized cost of not taking discount: ~36% — almost always take the discount.
+
+### Bank reconciliation
+
+Monthly: compare your books to bank statement.
+Differences: outstanding checks, deposits in transit, bank fees, errors.
+If you can't reconcile: there's an error or fraud.
+
+---
+
+## Startup bookkeeping setup
+
+**Accounting software:**
+QuickBooks Online: most common SMB. $30-100/month.
+Xero: popular outside US. $15-65/month.
+Wave: free for small businesses (US/Canada).
+
+**Minimum setup:**
+
+1. Separate business bank account (non-negotiable)
+2. Business credit card
+3. Chart of accounts configured
+4. Connect bank accounts to accounting software (auto-imports transactions)
+5. Categorize transactions weekly
+6. Monthly reconcile to bank statement
+7. Quarterly: review P&L and balance sheet
+
+**When to hire a bookkeeper:**
+When transactions > ~10-20/month. $200-500/month for part-time bookkeeper.
+When revenue > $250K/year: hire a CPA for quarterly review and annual returns.
+
+Sources: OpenStax Accounting (CC-BY, openstax.org),
+FASB Generally Accepted Accounting Principles (fasb.org),
+IRS accounting methods guidance, AICPA public education resources

package/skills/finance/finance-banking/LICENSE

@@ -1,21 +1,21 @@
-MIT License
-
-Copyright (c) 2026 ORIRO.ai
-
-Permission is hereby granted, free of charge, to any person obtaining a copy
-of this software and associated documentation files (the "Software"), to deal
-in the Software without restriction, including without limitation the rights
-to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
-copies of the Software, and to permit persons to whom the Software is
-furnished to do so, subject to the following conditions:
-
-The above copyright notice and this permission notice shall be included in all
-copies or substantial portions of the Software.
-
-THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
-IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
-FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
-AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
-LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
-OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
-SOFTWARE.
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/skills/finance/finance-banking/SKILL.md

@@ -1,54 +1,54 @@
----
-watermark: ORIRO
-disable-model-invocation: true
-name: finance-banking
-provider: ORIRO.ai
-copyright: Copyright (c) 2026 ORIRO.ai
-description: >
-  Banking and financial systems — how banks work, fractional reserve banking, central banks, monetary policy, and financial system fundamentals.
-
-  Sources: Federal Reserve educational resources, CFPB, IRS, financial education publicly available sources.
----
-
-# Banking and Financial Systems
-
-## How banks work
-
-Banks take deposits and make loans. The spread between what they pay depositors and charge borrowers (net interest margin) is their primary revenue.
-**Fractional reserve banking:** Banks keep only a fraction of deposits in reserve; they lend out the rest. Required reserves (cash) + excess reserves = total reserves.
-**Money creation:** When banks lend, they create money. Bank loans a company $1M → company deposits it → bank lends 90% of that → cycle repeats. Money multiplier: 1 / reserve ratio.
-
-## Types of financial institutions
-
-**Commercial banks:** Chase, BofA. Full-service. Federally insured (FDIC up to $250K).
-**Credit unions:** Member-owned cooperatives. Non-profit. Often better rates. NCUA insured.
-**Investment banks:** Goldman Sachs, Morgan Stanley. Capital markets, M&A advisory, underwriting. Do NOT take retail deposits.
-**Central banks (Federal Reserve in US):** Monetary policy. Currency issue. Lender of last resort. Financial system stability.
-
-## Federal Reserve
-
-**Functions:** Set federal funds rate (target for overnight lending between banks), conduct open market operations (buy/sell Treasuries to add/remove money supply), set reserve requirements (now 0%), supervise banks.
-**Dual mandate:** Maximum employment + stable prices (2% inflation target).
-**Tools:** Interest rates (primary), quantitative easing/tightening (secondary), forward guidance (signals future actions).
-
-**Federal Funds Rate impact:**
-Rate up → borrowing costs rise → spending slows → inflation falls → unemployment may rise.
-Rate down → borrowing costs fall → spending increases → economy stimulates → inflation may rise.
-
-## Banking regulation
-
-**FDIC:** Insurance up to $250K per depositor per bank.
-**OCC:** Charters and regulates national banks.
-**Federal Reserve:** Regulates bank holding companies, state-chartered member banks.
-**FDIC + Fed + OCC = the triumvirate** of federal bank regulation.
-**Dodd-Frank:** Post-2008 financial crisis reform. Increased capital requirements (Basel III), Volcker Rule (limits proprietary trading), stress tests (DFAST), FSOC (systemic risk oversight), CFPB (consumer protection).
-
-## Payments infrastructure
-
-**ACH (Automated Clearing House):** Batch electronic transfers. 1-2 business days. Low cost. Used for payroll, bill pay.
-**Wire transfer (Fedwire):** Same-day, final settlement. Higher cost. Large transactions.
-**SWIFT:** International interbank messaging. Not a settlement system itself.
-**Visa/Mastercard:** Card network — routing and rules. Banks issue cards.
-**Interchange fees:** Merchant pays when card used (~1.5-3% of transaction). Split between issuing bank, network, acquiring bank.
-
-Sources: Federal Reserve education resources (federalreserveeducation.org — free), FDIC (fdic.gov — free), CFPB (consumerfinance.gov — free), Bank for International Settlements (bis.org — free research)
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-banking
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Banking and financial systems — how banks work, fractional reserve banking, central banks, monetary policy, and financial system fundamentals.
+
+  Sources: Federal Reserve educational resources, CFPB, IRS, financial education publicly available sources.
+---
+
+# Banking and Financial Systems
+
+## How banks work
+
+Banks take deposits and make loans. The spread between what they pay depositors and charge borrowers (net interest margin) is their primary revenue.
+**Fractional reserve banking:** Banks keep only a fraction of deposits in reserve; they lend out the rest. Required reserves (cash) + excess reserves = total reserves.
+**Money creation:** When banks lend, they create money. Bank loans a company $1M → company deposits it → bank lends 90% of that → cycle repeats. Money multiplier: 1 / reserve ratio.
+
+## Types of financial institutions
+
+**Commercial banks:** Chase, BofA. Full-service. Federally insured (FDIC up to $250K).
+**Credit unions:** Member-owned cooperatives. Non-profit. Often better rates. NCUA insured.
+**Investment banks:** Goldman Sachs, Morgan Stanley. Capital markets, M&A advisory, underwriting. Do NOT take retail deposits.
+**Central banks (Federal Reserve in US):** Monetary policy. Currency issue. Lender of last resort. Financial system stability.
+
+## Federal Reserve
+
+**Functions:** Set federal funds rate (target for overnight lending between banks), conduct open market operations (buy/sell Treasuries to add/remove money supply), set reserve requirements (now 0%), supervise banks.
+**Dual mandate:** Maximum employment + stable prices (2% inflation target).
+**Tools:** Interest rates (primary), quantitative easing/tightening (secondary), forward guidance (signals future actions).
+
+**Federal Funds Rate impact:**
+Rate up → borrowing costs rise → spending slows → inflation falls → unemployment may rise.
+Rate down → borrowing costs fall → spending increases → economy stimulates → inflation may rise.
+
+## Banking regulation
+
+**FDIC:** Insurance up to $250K per depositor per bank.
+**OCC:** Charters and regulates national banks.
+**Federal Reserve:** Regulates bank holding companies, state-chartered member banks.
+**FDIC + Fed + OCC = the triumvirate** of federal bank regulation.
+**Dodd-Frank:** Post-2008 financial crisis reform. Increased capital requirements (Basel III), Volcker Rule (limits proprietary trading), stress tests (DFAST), FSOC (systemic risk oversight), CFPB (consumer protection).
+
+## Payments infrastructure
+
+**ACH (Automated Clearing House):** Batch electronic transfers. 1-2 business days. Low cost. Used for payroll, bill pay.
+**Wire transfer (Fedwire):** Same-day, final settlement. Higher cost. Large transactions.
+**SWIFT:** International interbank messaging. Not a settlement system itself.
+**Visa/Mastercard:** Card network — routing and rules. Banks issue cards.
+**Interchange fees:** Merchant pays when card used (~1.5-3% of transaction). Split between issuing bank, network, acquiring bank.
+
+Sources: Federal Reserve education resources (federalreserveeducation.org — free), FDIC (fdic.gov — free), CFPB (consumerfinance.gov — free), Bank for International Settlements (bis.org — free research)