revenue-recognition

revenue-recognition is a skill for Claude Code from cbrock84/headcount. It costs 69 tokens per session (747 once invoked), scanned A, original, MIT.

A guide to deciding when a business sale counts as earned revenue rather than merely cash received. It covers contracts with several promises, such as software, setup, and support, and how to allocate their price.

In plain words
What is it for?
Use it to review contracts before signing, identify performance obligations, handle deferred revenue, and assess non-standard deals.
Why use it?
It helps prevent incorrect accounting, deferred-revenue mistakes, and financial restatements caused by unusual contract terms.

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 Use it to review contracts before signing, identify performance obligations, handle deferred revenue, and assess non-standard deals.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/cbrock84/headcount/revenue-recognition
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 · 1,320 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 revenue-recognition
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 revenue-recognition

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

Your own site · 80×15
<a href="https://agentmods.dev/skills/cbrock84/headcount/revenue-recognition"><img src="https://agentmods.dev/badge/skills/cbrock84/headcount/revenue-recognition.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 69 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 747 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 $0.00069 $0.00747
Opus 5 $0.00034 $0.00374
Sonnet 5 $0.00014 $0.00149
Haiku 4.5 $0.00007 $0.00075

Measured 5d ago against content hash 32a1c0119ea5, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-08, from the pricing page.

Security

Grade A, and why

revenue-recognition 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 5d 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/revenue-recognition/SKILL.md · 71 lines

How it starts

The opening of the file, as written. The whole thing — 71 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Revenue recognition

Cash received is not revenue earned. The gap between them is where deals get restructured after signature and where quarters get restated.

This structures the question and tells you what to ask. Revenue recognition is a technical accounting matter under standards such as ASC 606 and IFRS 15 — conclusions on a material or unusual contract need your auditors or a qualified accountant, not a checklist.

The shape of the question

Recognition follows the transfer of control to the customer, worked through in five steps: identify the contract, identify the distinct performance obligations, determine the transaction price, allocate it across the obligations, then recognize as each is satisfied.

Most disputes happen at step two and step four. What sales sold as one thing is frequently several obligations for accounting purposes — software plus implementation plus support — and the price has to be allocated across them on standalone selling price, not on how the quote was written.

Terms that change the answer

These belong in a pre-signature review, because after signature the only remedy is an amendment the customer has no reason to agree to:

  • Acceptance clauses — a customer right to reject can defer recognition until acceptance.
  • Termination for convenience — a short-notice exit can shorten the contract term for accounting purposes, however long the stated term is.
  • Contingent or milestone fees — variable consideration, constrained until it is probable there will be no significant reversal.
  • Material rights — a renewal or upgrade priced below standalone value can itself be a performance obligation carved out of today's price.
  • Extended payment terms — payment far from delivery can introduce a financing component.
  • Side letters. Any promise made outside the contract is still part of the contract. They are the single most common cause of restatement, and by construction finance does not know they exist.

Read the full file on GitHub · 71 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. 5d ago First seen · 71 lines · 69 tokens per session scan A 32a1c0119ea5

Subscribe to this mod's changes

revenue-recognition is a skill published in the GitHub repository cbrock84/headcount (1,320 stars, last pushed 5d ago), licensed MIT. It adds 69 tokens to every session and 747 once invoked, about $0.0003 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 2026-09-03.

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