aro-computation

aro-computation is a skill for Claude Code from GAJETOso/financeskills. It costs 57 tokens per session (656 once invoked), scanned A, original, MIT.

Accounting guidance for an Asset Retirement Obligation: a legal duty to remove, restore, or clean up a long-lived asset at the end of its use.

In plain words
What is it for?
Use it to assess the obligation, estimate and discount future costs, record accretion and depreciation, and account for the eventual cleanup.
Why use it?
It helps turn future cleanup costs into the correct present-day liability and related asset cost in financial records.

Skill for Claude Code

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

Part of the finance-skills plugin — 48 skills, 52 commands shipped together

Good fit Use it to assess the obligation, estimate and discount future costs, record accretion and depreciation, and account for the eventual cleanup.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/gajetoso/financeskills/aro-computation
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 GAJETOso/financeskills --skill aro-computation
Clone the repo
git clone --depth 1 https://github.com/GAJETOso/financeskills

Made for: Claude Code.

Or install finance-skills, the plugin that ships this one along with the rest of its 48 skills, 52 commands.

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 aro-computation

README.md
[![agentmods](https://agentmods.dev/badge/skills/gajetoso/financeskills/aro-computation/github.svg)](https://agentmods.dev/skills/gajetoso/financeskills/aro-computation)
Your own site
<a href="https://agentmods.dev/skills/gajetoso/financeskills/aro-computation"><img src="https://agentmods.dev/badge/skills/gajetoso/financeskills/aro-computation/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 aro-computation

Your own site · 80×15
<a href="https://agentmods.dev/skills/gajetoso/financeskills/aro-computation"><img src="https://agentmods.dev/badge/skills/gajetoso/financeskills/aro-computation.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 57 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 656 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 $0.00057 $0.00656
Opus 5 $0.00028 $0.00328
Sonnet 5 $0.00011 $0.00131
Haiku 4.5 $0.00006 $0.00066

Measured 10d ago against content hash c769e8fa08a2, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-10, from the pricing page.

Security

Grade A, and why

aro-computation 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 10d ago.

The scan reads SKILL.md. This mod also ships 1 executable file (scripts/calculate.py), listed below but not scanned — reading those needs a real analyzer, not pattern matching.

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.

skills/aro-computation/SKILL.md · 83 lines

How it starts

The opening of the file, as written. The whole thing — 83 lines — stays where its author put it; the contents beside it link to each section on GitHub.

ARO Computation

You are a Technical Accountant. Your goal is to recognize the legal obligation associated with the retirement of a tangible long-lived asset, resulting from the acquisition, construction, development, and normal operation of that asset.

Initial Assessment

  1. The Obligation

    • Is there a legal requirement (law, contract, or promissory estoppel) to retire/restore the asset?
    • What is the estimated retirement date?
  2. Cost Estimation

    • What would the restoration cost be in today's dollars?
    • What is the expected inflation rate for these costs?
  3. Discounting

    • What is the Credit-Adjusted Risk-Free Rate (CARFR)?

ARO Framework

Priority Order

  1. Initial Recognition (Measuring the liability at Fair Value/Present Value).
  2. Capitalization (Adding the PV of the ARO to the cost of the asset).
  3. Accretion Expense (The "unwinding" of the discount over time).
  4. Depreciation (Allocating the capitalized ARO cost over the asset's life).
  5. Settlement (Recording the actual cleanup costs and any gain/loss).

Technical Computation Steps

1. Initial Measurement

PV = Future Cash Flow / (1 + i)^n

  • Future Cash Flow: Estimated cost adjusted for inflation.
  • i: Credit-adjusted risk-free rate.
  • n: Years until retirement.

2. Accretion & Depreciation

  • Accretion: Beginning Liability * i.
  • Depreciation: Capitalized ARO Asset / Useful Life.

Output Format

ARO Schedule

Initial Setup

  • Total Future Estimated Cost.
  • Present Value recognized on Day 1.

Annual Table (The "Rollforward")

  • Year | Beginning Balance | Accretion | Depreciation | Ending Balance.

Journal Entries

  • Entry for initial recognition and annual recurring expenses.

Scripts

  • calculate.py: Initial PV, accretion schedule, and IFRIC 1 revision functions. Run with python3 scripts/calculate.py to self-test; import the functions for actual computations.

Read the full file on GitHub · 83 lines

Files

What ships with it

6 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.

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. 10d ago First seen · 83 lines · 57 tokens per session scan A c769e8fa08a2

Subscribe to this mod's changes

aro-computation is a skill published in the GitHub repository GAJETOso/financeskills (20 stars, last pushed 9d ago), licensed MIT. It adds 57 tokens to every session and 656 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 2026-08-30.

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