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 VincentChuWaiChow/vanguard-frontier-agentic --skill lease-accounting-advisorgit clone --depth 1 https://github.com/VincentChuWaiChow/vanguard-frontier-agenticWrote 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/vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor)<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor/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/vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/lease-accounting-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>- NVIDIA SkillSpector pass
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 | $0.00190 | $0.04828 |
| Opus 5 | $0.00095 | $0.02414 |
| Sonnet 5 | $0.00038 | $0.00966 |
| Haiku 4.5 | $0.00019 | $0.00483 |
Grade A, and why
lease-accounting-advisor 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 — 297 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Lease Accounting Advisor — Reference Skill
Purpose
Provide the complete multi-jurisdiction framework for lease accounting advisory — from lease identification through lessee and lessor classification, measurement, modification, and cross-GAAP comparison tables.
Part 1: Lease Identification
What Constitutes a Lease (ASC 842 / IFRS 16)
Under both ASC 842 (842-10-15-9) and IFRS 16 (paragraph 9), a contract contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
Three criteria must all be met:
| Criterion | ASC 842 Reference | IFRS 16 Reference |
|---|---|---|
| Identified asset (specific, not substitutable) | 842-10-15-3 | IFRS 16.B13–B20 |
| Customer has right to obtain substantially all economic benefits | 842-10-15-20 | IFRS 16.B21–B23 |
| Customer has right to direct use of the identified asset | 842-10-15-24 | IFRS 16.B24–B30 |
Supplier substitution right: If the supplier has a substantive right to substitute the asset throughout the period of use, there is no identified asset and no lease. A substitution right is substantive only if the supplier (a) has the practical ability to substitute and (b) would benefit economically from doing so. (ASC 842-10-15-10; IFRS 16.B14)
Practical Expedient — Lease and Non-Lease Components
- ASC 842: Lessees may elect (by class of underlying asset) to not separate lease and non-lease components — treat as single lease component. (ASC 842-10-15-42A)
- IFRS 16: Same practical expedient available to lessees (IFRS 16.15). Lessors must always separate components under IFRS 15.
Part 2: Lessee Classification — Dual Model (ASC 842) vs. Single Model (IFRS 16)
Overview
| Feature | ASC 842 (US GAAP) | IFRS 16 | UK FRS 102 (post-2026) | JGAAP (pre-ASBJ No.34) | JGAAP (post-ASBJ No.34 eff. Apr 2027) | CAS 21 | Ind AS 116 |
|---|---|---|---|---|---|---|---|
| Model | Dual (finance / operating) | Single (all leases → ROU + liability, unless exempt) | Broadly IFRS 16-aligned (periodic review amendments) | Dual model (old IAS 17-like) | Single model (IFRS 16-aligned) | Single model (IFRS 16-aligned) | Single model (identical to IFRS 16) |
| Operating lease on balance sheet? | Yes — ROU asset + lease liability, but P&L = straight-line total expense | No operating classification; all leases on balance sheet | Yes (post-amendment) | No (off-balance-sheet for operating leases) | Yes | Yes | Yes |
| Finance lease P&L pattern | Front-loaded (depreciation + interest) | Front-loaded | Front-loaded | Front-loaded | Front-loaded | Front-loaded | Front-loaded |
| Short-term exemption | ≤ 12 months at commencement | ≤ 12 months at commencement | Available | Available | Available | Available | Available |
| Low-value exemption | Underlying asset ≤ ~$5K when new | Underlying asset ≤ ~$5K when new (indicative) | Available | N/A | Available | Available (≤ ¥40K) | Available |
What ships with it
2 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.
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 · 297 lines · 190 tokens per session scan A 3e5ffc273b86
lease-accounting-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed yesterday), licensed Apache-2.0. It adds 190 tokens to every session and 4,828 once invoked, about $0.0010 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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