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
Is depreciation a cash expense?
grade-02
Prompt
Is depreciation a cash expense?
Response to grade
Yes. Depreciation reduces the company's cash every year, which is why it appears on the cash flow statement.
Expert grade
- Accuracy
- 1/5
- Completeness
- 2/5
- Clarity
- 4/5
- Overall
- 1/5
Wrong: depreciation is a non-cash expense. It appears in operating cash flow as an add-back precisely because it did not use cash; the cash left when the asset was bought. Clear writing does not offset a false core claim (overall capped at 2; here 1).
- Accuracy — Facts, numbers and accounting treatment are correct.
- Completeness — Answers every part of the question.
- Clarity — Easy to follow, no filler.