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 Receiptor-AI/bookkeeping-skills --skill depreciation-assetsgit clone --depth 1 https://github.com/Receiptor-AI/bookkeeping-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/receiptor-ai/bookkeeping-skills/depreciation-assets)<a href="https://agentmods.dev/skills/receiptor-ai/bookkeeping-skills/depreciation-assets"><img src="https://agentmods.dev/badge/skills/receiptor-ai/bookkeeping-skills/depreciation-assets/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/receiptor-ai/bookkeeping-skills/depreciation-assets"><img src="https://agentmods.dev/badge/skills/receiptor-ai/bookkeeping-skills/depreciation-assets.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 | $0.00095 | $0.02504 |
| Opus 5 | $0.00048 | $0.01252 |
| Sonnet 5 | $0.00019 | $0.00501 |
| Haiku 4.5 | $0.00010 | $0.00250 |
Grade A, and why
depreciation-assets 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 — 171 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Depreciation and Asset Tracking
Determine the correct tax treatment for business assets: immediate expensing vs. capitalization and depreciation. Track each asset's basis, method, and accumulated depreciation.
The core question: expense or capitalize?
When you buy something for your business, the tax treatment depends on two factors:
- Cost — Is it above or below $2,500?
- Useful life — Will it last more than one year?
If the answer to both is "above $2,500" and "more than one year," you generally must capitalize the asset and depreciate it over time. But there are several ways to accelerate or fully expense the cost in year one.
Decision tree
Purchase amount ≤$2,500?
└─ YES → Expense immediately (de minimis safe harbor)
└─ NO → Useful life > 1 year?
└─ NO → Expense immediately (ordinary business expense)
└─ YES → Choose: Section 179, bonus depreciation, or regular MACRS
Option 1: De minimis safe harbor (≤$2,500)
Items costing $2,500 or less per invoice (or per item if the invoice lists items separately) can be expensed immediately rather than depreciated.
Requirements:
- Must make an annual election by attaching a statement to your tax return
- The $2,500 threshold applies per invoice or per item — not per total purchase. If you buy 10 monitors at $400 each on one invoice for $4,000, each monitor is under $2,500 and qualifies
- Must have written accounting procedures in place (or follow IRS guidelines)
For businesses with audited financial statements (AFS): The threshold is $5,000 per item instead of $2,500. Most small businesses don't have AFS, so $2,500 applies.
Common items that qualify: Laptops under $2,500, monitors, keyboards/mice, basic printers, office chairs, desks, external hard drives, tablets, basic smartphones, small tools, basic software licenses.
Common items that DON'T qualify (over $2,500): MacBook Pro ($2,499+ configurations), high-end monitors ($2,500+), standing desk setups ($2,500+ total), photography equipment, specialized machinery, vehicles.
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 · 171 lines · 95 tokens per session scan A 3d2898a2b442
depreciation-assets is a skill published in the GitHub repository Receiptor-AI/bookkeeping-skills (4 stars, last pushed 3mo ago), licensed MIT. It adds 95 tokens to every session and 2,504 once invoked, about $0.0005 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 2026-08-31.
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