capital-allocation

capital-allocation is a skill for Claude Code from cbrock84/headcount. It costs 65 tokens per session (652 once invoked), scanned A, original, MIT.

A method for deciding how to use limited company money by comparing investments and major purchases using their additional cash costs, risks, and expected returns.

In plain words
What is it for?
It is for comparing competing investments, setting a minimum acceptable return, deciding whether to build or buy, and reviewing past spending decisions.
Why use it?
It prevents sunk costs, irrelevant overhead, or overly optimistic payback periods from making one proposal look better than another.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the finance plugin — 13 skills shipped together

Good fit It is for comparing competing investments, setting a minimum acceptable return, deciding whether to build or buy, and reviewing past spending decisions.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/cbrock84/headcount/capital-allocation
About the project

headcount is an organization of independently installable Claude Code plugins, each grouping skills for a department such as finance, security, or demand generation. Claude Code users install the departments they need and invoke their skills for specialized work; the catalogue entries are skills and related agent tooling from that organization.

cbrock84/headcount · 2,065 stars · on GitHub · cbrock84.github.io

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 cbrock84/headcount --skill capital-allocation
Clone the repo
git clone --depth 1 https://github.com/cbrock84/headcount

Made for: Claude Code.

Or install finance, 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 capital-allocation

README.md
[![agentmods](https://agentmods.dev/badge/skills/cbrock84/headcount/capital-allocation/github.svg)](https://agentmods.dev/skills/cbrock84/headcount/capital-allocation)
Your own site
<a href="https://agentmods.dev/skills/cbrock84/headcount/capital-allocation"><img src="https://agentmods.dev/badge/skills/cbrock84/headcount/capital-allocation/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 capital-allocation

Your own site · 80×15
<a href="https://agentmods.dev/skills/cbrock84/headcount/capital-allocation"><img src="https://agentmods.dev/badge/skills/cbrock84/headcount/capital-allocation.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 65 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 652 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. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
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 $0.00065 $0.00652
Opus 5.5 $0.00026 $0.00261
Sonnet 5.5 $0.00013 $0.00130
Haiku 4.5 $0.00006 $0.00065

Measured 1mo ago against content hash 552f5f9a1bce, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

capital-allocation 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 1mo 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/finance/skills/capital-allocation/SKILL.md · 68 lines

How it starts

The opening of the file, as written. The whole thing — 68 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Capital allocation

Choosing among investments is choosing what not to do. This is the appraisal of individual proposals; which businesses and bets the company should be in belongs to corporate-strategy:portfolio-strategy.

Appraise on incremental cash

Only cash flows that change because of the decision belong in the analysis:

  • Sunk costs are irrelevant. Money already spent is not a reason to continue, though it is reliably presented as one.
  • Allocated overhead is usually irrelevant. If the cost occurs anyway, it does not belong in the incremental case.
  • Opportunity cost is relevant, including the capacity consumed that then cannot serve anything else.
  • Working capital is a real outflow. Growth that consumes cash is not free because it is growth.

Discount for time and risk. A hurdle rate should reflect the risk of the specific proposal — applying one company-wide rate systematically overfunds risky projects and starves safe ones.

Read payback for what it tells you

Payback ignores everything after the threshold and so is a poor ranking tool. It is a good liquidity and uncertainty measure: how long capital is at risk, and how far into an uncertain future the case depends on.

Use net present value to decide, payback to understand exposure. A proposal with strong NPV whose returns all arrive in years four and five is a forecasting question as much as an investment one.

Interrogate the case, not the sponsor

Every proposal arrives advocated for. The useful questions are structural:

  • What has to be true for this to work, and which of those is least certain?
  • What is the counterfactual — what happens if we do nothing?
  • Where is the optionality: can it be staged so a small commitment buys information before the large one?
  • Who is accountable for the benefit after approval?

Stage-gating dominates all-or-nothing commitment where uncertainty is high. Paying for information first is usually cheaper than being right by luck.

Read the full file on GitHub · 68 lines

Files

What ships with it

1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

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. 1mo ago Changed · +7 lines 552f5f9a1bce
  2. 1mo ago First seen · 61 lines · 65 tokens per session scan A c4ecbcd6116c

Subscribe to this mod's changes

capital-allocation is a skill published in the GitHub repository cbrock84/headcount (2,065 stars, last pushed 1mo ago), licensed MIT. It adds 65 tokens to every session and 652 once invoked, about $0.0003 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 2026-09-03.

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