materiality

materiality is a skill for Claude Code from bromso/metapowers. It costs 62 tokens per session (826 once invoked), scanned A, original, MIT.

A process for deciding whether a financial difference is large or important enough to change a report, disclose, or investigate. It considers both the amount and the nature of the item.

In plain words
What is it for?
Setting overall, testing, and trivial thresholds and assessing errors in financial statements.
Why use it?
It helps focus review and correction work on issues that could affect decisions or hide fraud and other important problems.

Skill for Claude Code

Written for Claude Code: argument-hint in frontmatter.

Part of the accounting plugin — 13 skills shipped together

Good fit Setting overall, testing, and trivial thresholds and assessing errors in financial statements.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/bromso/metapowers/materiality
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.

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

Made for: Claude Code.

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 materiality

README.md
[![agentmods](https://agentmods.dev/badge/skills/bromso/metapowers/materiality/github.svg)](https://agentmods.dev/skills/bromso/metapowers/materiality)
Your own site
<a href="https://agentmods.dev/skills/bromso/metapowers/materiality"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/materiality/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for materiality

Your own site · 80×15
<a href="https://agentmods.dev/skills/bromso/metapowers/materiality"><img src="https://agentmods.dev/badge/skills/bromso/metapowers/materiality.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 62 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 826 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
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 5.1 $0.00062 $0.00826
Opus 5.5 $0.00025 $0.00330
Sonnet 5.5 $0.00012 $0.00165
Haiku 4.5 $0.00006 $0.00083

Measured 4d ago against content hash 4cbd176c4566, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

materiality 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/materiality/SKILL.md · 65 lines

How it starts

The opening of the file, as written. The whole thing — 65 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Materiality

Determine materiality thresholds for "$ARGUMENTS". Establish quantitative and qualitative benchmarks to guide which items require adjustment, disclosure, or further investigation.

Arguments. $ARGUMENTS may contain the project name and optional flags. Take the first token as <project> and treat --skip-checks as a flag; never include flags in file paths. All paths below use <project>. If --skip-checks is present, skip the prerequisite check and, before writing any artifact, append one line to .metapowers/accounting/<project>/skip-log.md: - <ISO timestamp> — <skill name> skipped prerequisite check for <artifact file> — reason: <reason or "none given">.

Compute with code. Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

Prerequisites

None — utility skill, run anytime. Most effective after Phase 4 (trial balance) or Phase 7 (statements) when financial totals are available.

Process

  1. Select materiality benchmarks:

    • Common quantitative benchmarks:
      • 5-10% of pre-tax income (for-profit entities)
      • 0.5-1% of total revenue
      • 0.5-1% of total assets
      • 1-2% of total equity
    • Choose the benchmark most relevant to the entity's circumstances
    • For nonprofits, consider total expenses or total contributions
  2. Calculate materiality levels:

    • Overall materiality — the threshold for the financial statements as a whole
    • Performance materiality — a reduced threshold (typically 50-75% of overall) used during testing to allow for undetected misstatements
    • Trivial threshold — below this amount, items are clearly inconsequential (typically 5% of overall materiality)
  3. Apply qualitative factors:

    • Even below quantitative thresholds, items may be material if they:
      • Involve fraud or illegal acts
      • Affect compliance with debt covenants or regulatory requirements
      • Change a trend (e.g., turn a profit into a loss)
      • Affect management compensation or bonuses
      • Involve related-party transactions
      • Were previously communicated as significant

Read the full file on GitHub · 65 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 Changed · +10 lines · +54 tokens per session 4cbd176c4566
  2. 1mo ago First seen · 55 lines · 8 tokens per session scan A 8241eec6225f

Subscribe to this mod's changes

materiality is a skill published in the GitHub repository bromso/metapowers (3 stars, last pushed today), licensed MIT. It adds 62 tokens to every session and 826 once invoked, about $0.0002 per session on Opus 5.5. 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.

Related

Other skills, from other repositories

laravel-stripe-connect

Use when implementing multi-vendor marketplace payments, seller onboarding, commissions, payouts, or split payments with Stripe Connect.

fusengine/agents · 29 tokens

financial-modeling

Builds and stress-tests financial models for forecasting, scenario planning, and decision support — revenue build, cost structure, driver logic, and the sensitivities that show where a plan breaks. Use this to model a decision's financial consequence, build a forecast or long-range plan, evaluate an investment or…

cbrock84/headcount · 76 tokens

payroll-operations

Runs the pay cycle so it is right, on time, and provable — the calendar and cutoffs, what feeds pay from the HRIS and time systems, gross-to-net and the deductions in it, multi-jurisdiction registration and tax filing, off-cycle payments and corrections, and the reconciliation to the general ledger. Use this to design…

cbrock84/headcount · 104 tokens

mergers-and-acquisitions

Runs corporate development — deal thesis, target screening, valuation framing, diligence, and integration planning. Use this when considering an acquisition or being approached about one, when evaluating build-versus-buy at company scale, when running or reviewing diligence, or when planning how an acquired business…

cbrock84/headcount · 66 tokens

budgeting-and-forecasting

Runs the planning cycle — annual budget, rolling forecast, consolidation of business unit inputs, and the variance analysis that explains actuals against plan. Use this to build or challenge a budget, run a forecast cycle, consolidate departmental submissions, explain why results diverged from plan, or improve…

cbrock84/headcount · 66 tokens

capital-allocation

Evaluates where to spend limited capital — investment appraisal, hurdle rates, payback, and comparing proposals that are not alike. Use this to evaluate an investment or major purchase, compare competing funding requests, set a hurdle rate, decide between building and buying, or review whether past investments…

cbrock84/headcount · 65 tokens