U.S. GAAP Earnings Reconciliation

What it helps with

Reconcile supplied GAAP net income to disclosed adjusted earnings using signed pretax items and a separate income-tax effect.

Give your assistant actual records and confirm missing material facts. It prepares JSON; you need not fill a fixed form. Receive real result.json, report.md and rows.csv with input SHA256, source dates and unknowns.

Interpretation

Start with GAAP net income and add signed disclosed pretax exclusions plus a separately explained income-tax adjustment. Never infer a tax rate, mix after-tax items, calculate EPS or certify an exclusion. Nonpositive GAAP bases have no gap percentage. Currency and amount scale must match throughout.

Scope

Local supplied-snapshot calculation only. No network, model calls, API Key, orders or automatic plans in the script. The assistant retains its configured services; no absolute conversation-privacy promise. Free Skill; Python3.10+ standard library, existing optional model/runtime charges. Not personalized investment, legal or tax advice.

Sources

• Company example of distinct GAAP and adjusted comparisons ↗ — 2026-10-28
• SEC Non-GAAP Financial Measures; separate tax effects and clear consistent definitions ↗ — last updated 2022-12-13