close

close is a skill for Claude Code, Codex from bromso/metapowers. It costs 9 tokens per session (459 once invoked), scanned A, original, MIT.

An accounting step that clears temporary revenue, expense, and dividend accounts at the end of a reporting period. Their balances are transferred to retained earnings, which records profits kept in the business.

In plain words
What is it for?
Closing revenue, expense, income summary, dividend, and owner's draw accounts after financial statements are prepared.
Why use it?
It prepares temporary accounts for the next period and makes the period's net income or loss part of retained earnings. The instructions also bring each cleared account to a zero balance.

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/close
Any agent
npx skills add bromso/metapowers --skill close
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 close

README.md
[![agentmods](https://agentmods.dev/badge/skills/bromso/metapowers/close.svg)](https://agentmods.dev/skills/bromso/metapowers/close)
Your own site
<a href="https://agentmods.dev/skills/bromso/metapowers/close"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/close.svg" alt="Measured on agentmods" height="20"></a>
Per session 9 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 459 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 $0.00009 $0.00459
Opus 5 $0.00005 $0.00230
Sonnet 5 $0.00002 $0.00092
Haiku 4.5 $0.00001 $0.00046

Measured 3d ago against content hash feadd9143baf, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

close 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 3d 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/close/SKILL.md · 51 lines

How it starts

The opening of the file, as written. The whole thing — 51 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Close

Close temporary accounts for "$ARGUMENTS". Zero out revenue, expense, and dividend accounts by transferring their balances to retained earnings.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/07-statements.md for the financial statements and .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md for the adjusted trial balance.

Process

  1. Close revenue accounts:

    • Debit each revenue account for its full balance
    • Credit Income Summary for the total revenue
    • All revenue accounts should now have zero balances
  2. Close expense accounts:

    • Credit each expense account for its full balance
    • Debit Income Summary for the total expenses
    • All expense accounts should now have zero balances
  3. Close Income Summary:

    • If Income Summary has a credit balance (net income): debit Income Summary, credit Retained Earnings
    • If Income Summary has a debit balance (net loss): credit Income Summary, debit Retained Earnings
    • Income Summary should now have a zero balance
  4. Close dividends/draws:

    • Credit Dividends (or Owner's Draws) for its full balance
    • Debit Retained Earnings
    • Dividends account should now have a zero balance
  5. Prepare post-closing trial balance:

    • List only permanent accounts (assets, liabilities, equity)
    • Verify debits equal credits
    • These balances become the opening balances for the next period
  6. Write the artifact to .metapowers/accounting/$ARGUMENTS/08-close.md with sections:

    • Closing Journal Entries — all closing entries with accounts and amounts
    • Post-Closing Trial Balance — permanent accounts only
    • Period Summary — net income transferred, dividends closed, ending retained earnings

Output

The closing entries written to .metapowers/accounting/$ARGUMENTS/08-close.md. Present a summary highlighting:

  • Net income transferred to retained earnings
  • Ending retained earnings balance
  • Confirmation that all temporary accounts are zeroed

Read the full file on GitHub · 51 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. 3d ago First seen · 51 lines · 9 tokens per session scan A feadd9143baf

Subscribe to this mod's changes

close is a skill published in the GitHub repository bromso/metapowers (1 stars, last pushed 4mo ago), licensed MIT. It adds 9 tokens to every session and 459 once invoked, about $0.0000 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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