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.
npx skills add finsilabs/awesome-ecommerce-skills --skill revenue-recognition-accountinggit clone --depth 1 https://github.com/finsilabs/awesome-ecommerce-skillsWrote 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.
[](https://agentmods.dev/skills/finsilabs/awesome-ecommerce-skills/revenue-recognition-accounting)<a href="https://agentmods.dev/skills/finsilabs/awesome-ecommerce-skills/revenue-recognition-accounting"><img src="https://agentmods.dev/badge/skills/finsilabs/awesome-ecommerce-skills/revenue-recognition-accounting/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.
<a href="https://agentmods.dev/skills/finsilabs/awesome-ecommerce-skills/revenue-recognition-accounting"><img src="https://agentmods.dev/badge/skills/finsilabs/awesome-ecommerce-skills/revenue-recognition-accounting.svg" alt="Reviewed on agentmods" width="80" height="20"></a>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.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00034 | $0.02748 |
| Opus 5 | $0.00017 | $0.01374 |
| Sonnet 5 | $0.00007 | $0.00550 |
| Haiku 4.5 | $0.00003 | $0.00275 |
Grade A, and why
revenue-recognition-accounting 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 12d 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.
How it starts
The opening of the file, as written. The whole thing — 216 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Revenue Recognition Accounting (ASC 606 / IFRS 15)
Overview
Revenue recognition determines when you can record revenue in your financial statements. Under ASC 606 (US GAAP) and IFRS 15, revenue is recognized when — or as — performance obligations are satisfied, not simply when cash is received. This matters enormously for subscriptions (revenue earned monthly even if billed annually), gift cards (revenue earned only on redemption), and bundled products (where a warranty component must be deferred).
Getting revenue recognition right protects you from audit findings, builds investor trust, and ensures your financial statements accurately reflect business performance.
This skill guides you through the practical setup of revenue recognition using your accounting system, platform integrations, and relevant apps.
When to Use This Skill
- When you sell subscription products (monthly boxes, replenishment subscriptions, memberships)
- When you sell bundled offers (product + warranty + service in one SKU)
- When you issue gift cards, store credit, or prepaid plans
- When you recognize revenue from third-party marketplaces (Amazon, eBay)
- When preparing GAAP or IFRS financials for investors, auditors, or a financing round
- When building a data pipeline that automatically posts revenue recognition journal entries
- When you need to separate recognized revenue from cash receipts in your financial model
Core Instructions
Step 1: Identify which revenue types require special treatment
Most standard ecommerce product sales (order placed → shipped → delivered) are straightforward: recognize revenue at delivery. The complexity arises with these arrangements:
| Revenue Type | Recognition Rule | Common Mistake |
|---|---|---|
| Physical product (single sale) | Recognize at delivery (when control transfers to customer) | Recognizing at order placement instead of delivery |
| Subscription (annual or multi-month) | Recognize ratably over the subscription period | Recognizing full annual payment in month 1 |
| Gift cards | Recognize at redemption; handle unredeemed breakage separately | Recognizing at sale |
| Extended warranty | Recognize ratably over the warranty period | Recognizing 100% at product shipment |
| Bundle (product + service) | Allocate price across components; recognize each independently | Recognizing 100% at shipment of physical component |
| Buy Now Pay Later | Recognize at delivery (BNPL provider pays you immediately; installment risk is theirs) | No special treatment needed; straightforward |
| Marketplace sales (as principal) | Recognize gross revenue; record fees as cost of revenue | Net revenue recognition (agent treatment) when you control inventory |
| Marketplace sales (as agent) | Recognize only your net commission | Gross revenue recognition when you do not control inventory |
What ships with it
7 files 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.
- evals/bundle-ssp-allocation-and-journal-entrie/criteria.json 3.6 KB
- evals/bundle-ssp-allocation-and-journal-entrie/task.md 2.1 KB
- evals/gift-card-breakage-principal-vs-agent-va/criteria.json 3.4 KB
- evals/gift-card-breakage-principal-vs-agent-va/task.md 2.8 KB
- evals/subscription-proration-and-deferred-reve/criteria.json 2.9 KB
- evals/subscription-proration-and-deferred-reve/task.md 2.1 KB
- tile.json 339 B
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.
- 12d ago First seen · 216 lines · 34 tokens per session scan A f636eed98aa8
revenue-recognition-accounting is a skill published in the GitHub repository finsilabs/awesome-ecommerce-skills (52 stars, last pushed 6mo ago), licensed MIT. It adds 34 tokens to every session and 2,748 once invoked, about $0.0002 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 2026-08-30.
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Runs the full month-end close process end-to-end, including revenue recognition, accruals, reconciliations, journal entries, and the financial close checklist. Use when the user mentions month-end close, closing the books, revenue recognition, posting month-end accruals, or asks about running the close checklist.
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jangbu-import
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jangbu-connect
A setup guide for connecting Korean tax, bank, card, and social-insurance data through CODEF, an external API service. It explains how users obtain their own CODEF credentials and store them locally.
jangbu-tax
A financial-reporting tool that summarizes categorized transactions into a profit-and-loss statement and a simplified balance sheet. A profit-and-loss statement covers income and expenses over a period; a balance sheet shows assets, liabilities, and equity at a date.
accountant-expert
Expert-level accounting, tax, financial reporting, and accounting systems. Use when the user mentions accounting, tax, financial reporting, GAAP, or IFRS, or when the task involves Accounting Principles, Financial Statements, Tax & Compliance, or Accounting Systems.