Rubric grading
Graded like a finance lead would
AI answers to finance and accounting questions, scored 1–5 on each criterion. A factually wrong core claim caps the overall score at 2, however well it is written. Every grade explains itself.
- 8 graded answers
- 4 with a wrong core claim
- 3 criteria + overall
- US GAAP / ASC 606
Deferred revenue
grade-01
Prompt
What is deferred revenue, and where does it appear in the financial statements?
Response to grade
Deferred revenue is cash a company has received for goods or services it has not yet delivered. Because the company still owes the customer, it is a liability on the balance sheet (usually current). As the company delivers, it moves the amount from deferred revenue to revenue on the income statement.
Expert grade
- Accuracy
- 5/5
- Completeness
- 5/5
- Clarity
- 5/5
- Overall
- 5/5
Correct definition, correct classification as a liability, and the release into revenue explained in one sentence.
- Accuracy — Facts, numbers and accounting treatment are correct.
- Completeness — Answers every part of the question.
- Clarity — Easy to follow, no filler.