/shopify-admin-gift-card-liability-report

name: shopify-admin-gift-card-liability-report
role: finance
description: "Read-only: calculates total outstanding gift card balance as a financial liability, broken down by issue cohort and remaining balance band."
toolkit: shopify-admin, shopify-admin-execution
api_version: "2025-01"
graphql_operations:
  - giftCards:query
status: stable
compatibility: Claude Code, Cursor, Codex, Gemini CLI

Purpose

Calculates the store's total outstanding gift card liability — the sum of unredeemed gift card balances that represent a future obligation to deliver goods. Breaks the liability down by **issue-month cohort** and **remaining-balance band** so finance can size the obligation, age it, and forecast breakage. This is the bookkeeping companion to `gift-card-balance-report` (which lists individual cards). Read-only — no mutations.

Prerequisites

• Authenticated Shopify CLI session: `shopify store auth --store <domain> --scopes read_gift_cards`
• API scopes: `read_gift_cards`

Parameters

| Parameter | Type | Required | Default | Description | |-----------|------|----------|---------|-------------| | store | string | yes | — | Store domain (e.g., mystore.myshopify.com) | | status | string | no | enabled | Filter by status: `enabled`, `disabled`, or `all` | | balance_bands | array | no | `[10, 50, 100, 250, 500]` | Upper edges of balance bands (in store currency) for distribution table | | stale_days | integer | no | 365 | Cards untouched longer than this are flagged as breakage candidates | | as_of | string | no | today (UTC) | ISO date for the "as of" snapshot label on the report | | format | string | no | human | Output format: `human` or `json` |

Safety

> ℹ️ Read-only skill — no mutations are executed. The dollar figure produced is the deferred-revenue liability for accounting purposes; review with your accountant before booking journal entries.

Liability Model

For every enabled gift card with `balance > 0`:

1. **Outstanding balance** = sum of `balance.amount` (the liability) 2. **Issue cohort** = year-month of `createdAt` 3. **Balance band** = first band edge ≥ remaining balance, or `>max` for cards above the largest edge 4. **Breakage candidate** = card with `balance > 0` and (`updatedAt` older than `stale_days` ago OR `expiresOn` within next 30 days)

Aggregations:

• Total outstanding (overall + per cohort + per band)
• Card counts per cohort and per band
• Weighted-average days since issue
• Breakage candidate total — useful for revenue recognition under ASC 606 / IFRS 15 for stores in jurisdictions where breakage can be recognized

Workflow Steps

1. **OPERATION:** `giftCards` — query **Inputs:** `query: "status:<status> balance:>0"`, `first: 250`, select `id`, `balance`, `initialValue`, `createdAt`, `updatedAt`, `expiresOn`, `enabled`, `lastCharacters`, pagination cursor **Expected output:** All gift cards with positive balance; paginate until `hasNextPage: false`

2. For each card, compute issue cohort, balance band, and breakage flag

3. Aggregate totals: overall liability, per-cohort table, per-band table, breakage candidate subtotal

4. Compute redeemed-to-date as `Σ(initialValue - balance)` for context

GraphQL Operations

# giftCards:query — validated against api_version 2025-01
query GiftCardLiability($query: String, $after: String) {
  giftCards(first: 250, after: $after, query: $query) {
    edges {
      node {
        id
        balance {
          amount
          currencyCode
        }
        initialValue {
          amount
          currencyCode
        }
        enabled
        createdAt
        updatedAt
        expiresOn
        lastCharacters
        customer {
          id
          displayName
          defaultEmailAddress {
            emailAddress
          }
        }
      }
    }
    pageInfo {
      hasNextPage
      endCursor
    }
  }
}

Session Tracking

**Claude MUST emit the following output at each stage. This is mandatory.**

**On start**, emit:

╔══════════════════════════════════════════════╗
║  SKILL: Gift Card Liability Report           ║
║  Store: <store domain>                       ║
║  As of: <YYYY-MM-DD>                         ║
║  Started: <YYYY-MM-DD HH:MM UTC>             ║
╚══════════════════════════════════════════════╝

**After each step**, emit:

[N/TOTAL] <QUERY|MUTATION>  <OperationName>
          → Params: <brief summary of key inputs>
          → Result: <count or outcome>

**On completion**, emit:

For `format: human` (default):

══════════════════════════════════════════════
GIFT CARD LIABILITY  (as of <date>)
  Active cards w/ balance:   <n>
  Total outstanding:         $<amount>
  Initial value issued:      $<amount>
  Redeemed to date:          $<amount>  (<pct>%)
  Breakage candidates:       <n>  ($<amount>)

  By issue cohort (YYYY-MM):
    2024-12  Cards: <n>  Liability: $<n>
    2025-01  Cards: <n>  Liability: $<n>

  By balance band:
    ≤ $10     Cards: <n>  Liability: $<n>
    ≤ $50     Cards: <n>  Liability: $<n>
    ≤ $100    Cards: <n>  Liability: $<n>
    > $500    Cards: <n>  Liability: $<n>

  Output: gift_card_liability_<date>.csv
══════════════════════════════════════════════

For `format: json`, emit:

{
  "skill": "gift-card-liability-report",
  "store": "<domain>",
  "as_of": "<YYYY-MM-DD>",
  "active_with_balance": 0,
  "total_outstanding": 0,
  "initial_value_issued": 0,
  "redeemed_to_date": 0,
  "redemption_rate_pct": 0,
  "breakage_candidates_count": 0,
  "breakage_candidates_value": 0,
  "currency": "USD",
  "by_cohort": [],
  "by_band": [],
  "output_file": "gift_card_liability_<date>.csv"
}

Output Format

CSV file `gift_card_liability_<YYYY-MM-DD>.csv` with columns: `gift_card_id`, `last_characters`, `initial_value`, `balance`, `redeemed`, `currency`, `created_at`, `issue_cohort`, `balance_band`, `updated_at`, `expires_on`, `breakage_candidate`, `customer_email`

Error Handling

| Error | Cause | Recovery | |--