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Analyze footnotes and accounting policies from SEC filings using Octagon MCP. Use when researching revenue recognition policies, critical estimates, lease obligations, pension assumptions, stock compensation, contingencies, and new accounting pronouncements.
npx skill4agent add octagonai/skills sec-footnotes-analysisoctagon-agentAnalyze the footnotes and accounting policies from <TICKER>'s latest quarterly filing.{
"server": "octagon-mcp",
"toolName": "octagon-agent",
"arguments": {
"prompt": "Analyze the footnotes and accounting policies from NVDA's latest quarterly filing."
}
}Analyze the footnotes and accounting policies from NVDA's latest quarterly filing.Extract the revenue recognition policies and performance obligations from MSFT's latest 10-K footnotes.Analyze the lease footnotes and operating lease obligations from AMZN's latest 10-K.Extract debt maturity schedule and terms from AAPL's footnotes in the latest 10-K.Analyze the stock-based compensation footnotes for GOOGL including vesting schedules and expense.Extract litigation and contingency disclosures from META's latest 10-K footnotes.| Policy | What It Covers |
|---|---|
| Revenue Recognition | When and how revenue is recognized |
| Consolidation | Subsidiaries, VIEs, eliminations |
| Cash Equivalents | Definition, components |
| Inventory | Valuation method (FIFO, LIFO, avg) |
| Property & Equipment | Depreciation methods, useful lives |
| Intangibles | Amortization, impairment testing |
| Leases | Classification, measurement |
| Income Taxes | Deferred taxes, uncertain positions |
| Element | Disclosure |
|---|---|
| Performance Obligations | Distinct goods/services |
| Transaction Price | Allocation methodology |
| Timing | Point in time vs. over time |
| Contract Assets/Liabilities | Deferred revenue, unbilled |
| Disaggregation | Revenue by type, geography |
| Level | Description |
|---|---|
| Level 1 | Quoted prices in active markets |
| Level 2 | Observable inputs other than Level 1 |
| Level 3 | Unobservable inputs |
| Disclosure | Content |
|---|---|
| Terms | Interest rates, covenants |
| Maturities | Repayment schedule |
| Fair Value | Carrying vs. market value |
| Credit Facilities | Availability, usage |
| Element | Disclosure |
|---|---|
| Classification | Operating vs. finance |
| ROU Assets | Right-of-use asset values |
| Lease Liabilities | Present value of payments |
| Maturity Schedule | Future payment obligations |
| Expense | Lease cost breakdown |
| Type | Disclosure |
|---|---|
| Legal | Litigation status, reserves |
| Purchase | Contractual obligations |
| Guarantees | Indemnifications, warranties |
| Environmental | Remediation, compliance |
| Element | Disclosure |
|---|---|
| Plan Description | Types of awards |
| Expense | Period cost recognized |
| Valuation | Assumptions (volatility, term) |
| Unvested Awards | Outstanding, expected vesting |
| Estimate | Risk Factors |
|---|---|
| Goodwill | Impairment testing assumptions |
| Revenue | Variable consideration, returns |
| Allowances | Bad debt, inventory obsolescence |
| Taxes | Uncertain positions, valuation allowance |
| Contingencies | Litigation outcomes, timing |
| Pensions | Discount rate, return assumptions |
| Change Type | Significance |
|---|---|
| New policy | Significant event or standard |
| Policy modification | Changed circumstances |
| Removed disclosure | Issue resolved or consolidated |
| Expanded disclosure | Increased materiality |
| Reduced disclosure | Decreased significance |