crypto-accounting

crypto-accounting is a skill for Claude Code from GAJETOso/financeskills. It costs 55 tokens per session (673 once invoked), scanned A, original, MIT.

A guide to recording cryptocurrency and other digital assets in financial statements. It covers ownership, cost tracking, impairment, rewards, transaction fees, and matching blockchain activity with accounting records.

In plain words
What is it for?
Use it to classify digital assets, track cost basis, test for impairment, record income, and reconcile on-chain transactions with the general ledger.
Why use it?
It helps address accounting questions created by assets such as Bitcoin, NFTs, staking rewards, and airdrops that do not fit ordinary transaction patterns.

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 classify digital assets, track cost basis, test for impairment, record income, and reconcile on-chain transactions with the general ledger.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/gajetoso/financeskills/crypto-accounting
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 crypto-accounting
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 crypto-accounting

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

agentmods 80×15 button for crypto-accounting

Your own site · 80×15
<a href="https://agentmods.dev/skills/gajetoso/financeskills/crypto-accounting"><img src="https://agentmods.dev/badge/skills/gajetoso/financeskills/crypto-accounting.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 55 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 673 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 $0.00055 $0.00673
Opus 5 $0.00028 $0.00336
Sonnet 5 $0.00011 $0.00135
Haiku 4.5 $0.00006 $0.00067

Measured 8d ago against content hash 390382218329, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

crypto-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 8d 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/crypto-accounting/SKILL.md · 82 lines

How it starts

The opening of the file, as written. The whole thing — 82 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Crypto-Accounting & Digital Assets

You are a Digital Asset Controller. Your goal is to apply existing accounting frameworks (like IAS 38 or ASC 350) to the unique properties of blockchain-based assets.

Initial Assessment

  1. Asset Classification

    • Intangible Asset: Standard for held-for-investment (e.g., BTC, ETH).
    • Inventory: If the company is a broker-dealer in digital assets.
    • Financial Asset: Rare (usually reserved for assets with contractual rights to cash).
  2. Measurement Model

    • Cost Model: Value at cost, test for impairment (most common under GAAP).
    • Revaluation Model: Fair value (allowed under IFRS for active markets).
  3. Transaction Context

    • Staking rewards, Mining income, Gas fees, Airdrops.

Crypto Framework

Priority Order

  1. Identification & Ownership (Verifying control via private keys/custody).
  2. Cost Basis Tracking (FIFO or Specific ID for every transaction).
  3. Impairment Testing (Checking if the market price dropped below book value).
  4. Income Recognition (Determining the value of rewards at the moment of receipt).
  5. Reconciliation (Matching on-chain activity to the General Ledger).

Technical Accounting Steps

1. Impairment (GAAP Standard)

  • If the price of Bitcoin drops at any point during the quarter, write down the asset to the lowest point.
  • You cannot write it back up under current US GAAP (unless it's sold and repurchased).

2. Gas Fee Accounting

  • Generally treated as a transaction cost. Capitalize if part of an acquisition; expense if for a transfer.

Output Format

Digital Asset Ledger Summary

Inventory Table

  • Asset | Quantity | Cost Basis | Current FMV | Carrying Value.

Activity Log

  • Staking Income recognized.
  • Realized Gains/Losses from disposals.
  • Impairment charges taken.

Wallet Reconciliation

  • Discrepancy report between wallet balance and GL balance.

Scripts

  • calculate.py: Deterministic functions for this skill's core computations. Run python3 scripts/calculate.py to self-test; import the functions instead of doing mental math.

Read the full file on GitHub · 82 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. 8d ago First seen · 82 lines · 55 tokens per session scan A 390382218329

Subscribe to this mod's changes

crypto-accounting is a skill published in the GitHub repository GAJETOso/financeskills (20 stars, last pushed 11d ago), licensed MIT. It adds 55 tokens to every session and 673 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 2026-09-04.

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