ledger-cite

ledger-cite is a skill for Claude Code from eternal-roman/ledger. It costs 58 tokens per session (123 once invoked), scanned A, original, MIT.

A lookup tool for finding references to IFRS and GAAP accounting rules in a ledger knowledge base. IFRS and GAAP are widely used sets of financial reporting rules.

In plain words
What is it for?
Use it to look up rules about revenue, leases, cost basis, or other ledger topics and return the matching fact and source.
Why use it?
It prevents developers from guessing which accounting rule applies or inventing a standard paragraph when the source is unclear or missing.

Skill for Claude Code

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

Part of the ledger plugin — 8 skills, 4 commands, 1 agent, 1 hook, 1 MCP server shipped together

Good fit Use it to look up rules about revenue, leases, cost basis, or other ledger topics and return the matching fact and source.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/eternal-roman/ledger/ledger-cite
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 eternal-roman/ledger --skill ledger-cite
Clone the repo
git clone --depth 1 https://github.com/eternal-roman/ledger

Made for: Claude Code.

Or install ledger, the plugin that ships this one along with the rest of its 8 skills, 4 commands, 1 agent, 1 hook, 1 MCP server.

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 ledger-cite

README.md
[![agentmods](https://agentmods.dev/badge/skills/eternal-roman/ledger/ledger-cite/github.svg)](https://agentmods.dev/skills/eternal-roman/ledger/ledger-cite)
Your own site
<a href="https://agentmods.dev/skills/eternal-roman/ledger/ledger-cite"><img src="https://agentmods.dev/badge/skills/eternal-roman/ledger/ledger-cite/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 ledger-cite

Your own site · 80×15
<a href="https://agentmods.dev/skills/eternal-roman/ledger/ledger-cite"><img src="https://agentmods.dev/badge/skills/eternal-roman/ledger/ledger-cite.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 58 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 123 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 1 finding. 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 $0.00058 $0.00123
Opus 5 $0.00029 $0.00062
Sonnet 5 $0.00012 $0.00025
Haiku 4.5 $0.00006 $0.00012

Measured 9d ago against content hash 9b2d9d96823c, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-09, from the pricing page.

Security

Grade A, and why

ledger-cite scanned grade A with 1 finding 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 9d 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.

Makes network callslowCapability

Not a fault in itself. Listed so you know the mod talks to something, and to what.

`cite_lookup` or `fetch(graph, concept, levers)`. Return fact + source. Never guess. If nothing matches, say what jurisdiction/date is missing. Coverage: `docs/CITATION-COVERAGE.md`.
skills/ledger-cite/SKILL.md · 13 lines

What it actually says

ledger-cite

cite_lookup or fetch(graph, concept, levers). Return fact + source. Never guess. If nothing matches, say what jurisdiction/date is missing. Coverage: docs/CITATION-COVERAGE.md.

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. 9d ago First seen · 13 lines · 58 tokens per session scan A 9b2d9d96823c

Subscribe to this mod's changes

ledger-cite is a skill published in the GitHub repository eternal-roman/ledger (1 stars, last pushed 3d ago), licensed MIT. It adds 58 tokens to every session and 123 once invoked, about $0.0003 per session on Opus 5. A static security scan graded it A with 1 finding (makes network calls). No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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