Write flux commentary for P&L and balance-sheet lines over threshold, comparing current period against prior period and budget with drivers explained from underlying activity. Use for month-end close packages and management reporting.
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Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.
Flag a line for commentary if either condition is true:
If no threshold is provided, use 5% of the line or a fixed floor if the user supplies one.
| Column | Content |
|---|---|
| Line | Account or caption |
| Current / Prior / Budget | The three values |
| Delta vs prior and Delta vs budget | Amount and percent |
| Driver | One sentence explaining the movement from underlying activity |
A driver explains why, not what. Good: "Cloud spend up $1.2M on incremental GPU reservations for the May launch." Bad: "Cloud spend increased $1.2M, or 18%."
Inspect the activity behind the line, such as journal-source breakdown, vendor mix, headcount delta, or volume times rate. Use configured GL, ERP, and document tools through interpreter-app tools ... when available.
If the driver is not clear from the data, write "driver unclear - flag for controller" rather than inventing one.
Return the commentary table plus a short narrative, three to five sentences, summarizing the period's biggest movers.
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Build a period-end accrual schedule by computing each accrual, citing support, and drafting journal entries for controller approval. Use during month-end close; this drafts entries only and must not post them.
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Audit a spreadsheet for formula accuracy, errors, and common financial-model mistakes. Use for selected ranges, single sheets, or whole-workbook model checks including balance-sheet balance, cash tie-out, roll-forwards, and logic sanity.
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Use this skill when the user needs advanced Playwright control of an already running browser session through Interpreter's app-managed browser bridge and the `builtin-js-repl` `js_repl` tool, after simple browser page work cannot be handled by the unified `builtin-interpreter` browser page tools.
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Drive a native desktop app through Interpreter's builtin-cua-driver. Use get_app_state, click/type/scroll/drag, and verify by calling get_app_state again when the user asks to operate a real desktop app, browser chrome, native dialog, menu, secure prompt, file chooser, or hidden/background window.
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Create, inspect, and edit Word documents (`.docx`) with local code-execution tools. Use for document drafting, structured edits, tables, comments, and layout-sensitive Word deliverables.
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Design or revise Interpreter UI for non-developers with an ultra-minimal, utilitarian style inspired by the OpenAI website and ChatGPT, not the developer platform. Use when simplifying settings, onboarding, chat, forms, empty states, or helper copy; when removing extra containers, labels, or visual noise; when replacing technical wording with plain language; when clarifying hierarchy and making the main user action obvious; when making every visible label and status understandable to an average HR admin or other non-technical user; when hiding implementation details such as logs, IDs, endpoints, paths, or protocol names; or when a screen must respect the app's existing CSS variables and light/dark theme behavior.
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