adjust

adjust is a skill for Claude Code, Codex from bromso/metapowers. It costs 15 tokens per session (488 once invoked), scanned A, original, MIT.

An accounting step for recording period-end adjustments, such as unpaid expenses, earned but unbilled revenue, prepaid costs, unearned revenue, and depreciation. These adjustments make income and expenses appear in the period they belong to.

In plain words
What is it for?
Finding needed accruals, deferrals, depreciation, allowances, and estimates, then creating numbered adjusting journal entries with supporting calculations.
Why use it?
It corrects account balances before financial statements are prepared. The process records the reason, accounts, amount, and type for each adjustment.

Skill for Claude CodeCodex

Part of the accounting plugin — 13 skills shipped together

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add skills/bromso/metapowers/adjust
Any agent
npx skills add bromso/metapowers --skill adjust
Clone the repo
git clone --depth 1 https://github.com/bromso/metapowers

Made for: Claude Code, Codex.

Or install accounting, the plugin that ships this one along with the rest of its 13 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for adjust

README.md
[![agentmods](https://agentmods.dev/badge/skills/bromso/metapowers/adjust.svg)](https://agentmods.dev/skills/bromso/metapowers/adjust)
Your own site
<a href="https://agentmods.dev/skills/bromso/metapowers/adjust"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/adjust.svg" alt="Measured on agentmods" height="20"></a>
Per session 15 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 488 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00015 $0.00488
Opus 5 $0.00008 $0.00244
Sonnet 5 $0.00003 $0.00098
Haiku 4.5 $0.00002 $0.00049

Measured 4d ago against content hash 4ad1c2a268d2, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

adjust scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 4d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

plugins/accounting/skills/adjust/SKILL.md · 47 lines

How it starts

The opening of the file, as written. The whole thing — 47 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Adjust

Record adjusting entries for "$ARGUMENTS". Ensure revenue and expenses are recognized in the correct period by recording accruals, deferrals, depreciation, and estimates.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/04-trial-balance.md for the unadjusted trial balance.

Process

  1. Identify required adjustments:

    • Accrued revenues — revenue earned but not yet billed or received
    • Accrued expenses — expenses incurred but not yet paid (wages, interest, taxes)
    • Prepaid expenses — payments made in advance that need to be expensed over time
    • Unearned revenue — cash received in advance that needs to be recognized as earned
    • Depreciation — allocate the cost of long-lived assets over their useful lives
    • Allowances & estimates — bad debt allowance, warranty reserves, inventory write-downs
  2. Create adjusting journal entries:

    • For each adjustment, record:
      • Type — accrual, deferral, depreciation, or estimate
      • Accounts — debit and credit accounts
      • Amount — calculated adjustment amount with supporting calculation
      • Rationale — why this adjustment is necessary
    • Number entries sequentially (AJE-001, AJE-002, etc.)
  3. Validate adjustments:

    • Each adjusting entry must have equal debits and credits
    • Verify that no operating transactions are included (those belong in Phase 2)
    • Confirm depreciation methods and useful lives are consistent with policy
  4. Write the artifact to .metapowers/accounting/$ARGUMENTS/05-adjust.md with sections:

    • Adjusting Journal Entries — all entries with type, accounts, amounts, and rationale
    • Adjustment Summary — total adjustments by type
    • Impact Analysis — how adjustments affect net income and key account balances

Output

The adjustments written to .metapowers/accounting/$ARGUMENTS/05-adjust.md. Present a summary highlighting:

  • Number of adjusting entries by type
  • Net impact on net income
  • Largest adjustments by dollar amount

Read the full file on GitHub · 47 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 4d ago First seen · 47 lines · 15 tokens per session scan A 4ad1c2a268d2

Subscribe to this mod's changes

adjust is a skill published in the GitHub repository bromso/metapowers (1 stars, last pushed 4mo ago), licensed MIT. It adds 15 tokens to every session and 488 once invoked, about $0.0001 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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