Agent skill

Revenue Recognition

by cbrock84 in cbrock84/headcount

Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems.

MITAuto-check passedBusiness, Finance & HR

Install Revenue Recognition

skills CLI
$ npx skills add cbrock84/headcount --skill revenue-recognition -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install cbrock84/headcount revenue-recognition --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/cbrock84/headcount.git skills-src && mkdir -p .claude/skills && cp -r skills-src/plugins/finance/skills/revenue-recognition .claude/skills/revenue-recognition && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
revenue-recognition
GitHub stars
2k
Token cost
~1k tokens
SKILL.md length
554 words
Files
2 (incl. references)
Skills in repo
178
Repo updated
First seen
Licence
MIT

At a glance

Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems.

  • Tasks that involve Accounting and bookkeeping
  • SKILL.md covers The shape of the question, Terms that change the answer, Working with sales and Deferred revenue is an…, plus 3 more sections
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

Revenue Recognition is an agent skill from cbrock84/headcount. Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems. Use this to work out how a contract should be recognized, review a non-standard deal before it is signed, understand deferred revenue, or spot terms that would delay or reverse recognition.

Its SKILL.md is about 1k tokens, which your agent loads only when the skill is triggered. The skill folder holds 2 other files, including reference files (for example `references/sources.md`).

It sits in Business, Finance & HR, covering Accounting and bookkeeping. The repository describes itself as: An agent organization structured as a company — 15+ departments, 125+ skills, each independently installable, citing the standards and regulators that settle the question. Runs… The licence is MIT.

When your agent uses it

  • Tasks that involve Accounting and bookkeeping

Example prompts

  • “Use the revenue-recognition skill to determine when and how revenue is recognized — performance obligations, contract terms that change the answer…”
  • “/revenue-recognition”

What it can do on your machine

Read from SKILL.md and the folder at commit 98d1c17. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    No scripts in the folder and no shell commands in SKILL.md.

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Revenue Recognition loads about 1k tokens when it runs, and up to ~1.3k if it reads all its reference files. Until then it costs about 95 tokens; SKILL.md has 554 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~95
When it runs · the whole SKILL.md, loaded when a task matches
~1k
With references · SKILL.md plus every file in references/, read only if the agent opens them
~1.3k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

The full file from cbrock84/headcount at commit 98d1c17, republished under its MIT licence (© cbrock84). 554 words, ~1,036 tokens.

Download SKILL.mdSave it as .claude/skills/revenue-recognition/SKILL.md (or your agent's skills folder). This skill also uses 1 other file; get the full folder from GitHub.
name
revenue-recognition
description
Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems. Use this to work out how a contract should be recognized, review a non-standard deal before it is signed, understand deferred revenue, or spot terms that would delay or reverse recognition.

Revenue recognition

Cash received is not revenue earned. The gap between them is where deals get restructured after signature and where quarters get restated.

This structures the question and tells you what to ask. Revenue recognition is a technical accounting matter under standards such as ASC 606 and IFRS 15 — conclusions on a material or unusual contract need your auditors or a qualified accountant, not a checklist.

The shape of the question

Recognition follows the transfer of control to the customer, worked through in five steps: identify the contract, identify the distinct performance obligations, determine the transaction price, allocate it across the obligations, then recognize as each is satisfied.

Most disputes happen at step two and step four. What sales sold as one thing is frequently several obligations for accounting purposes — software plus implementation plus support — and the price has to be allocated across them on standalone selling price, not on how the quote was written.

Terms that change the answer

These belong in a pre-signature review, because after signature the only remedy is an amendment the customer has no reason to agree to:

  • Acceptance clauses — a customer right to reject can defer recognition until acceptance.
  • Termination for convenience — a short-notice exit can shorten the contract term for accounting purposes, however long the stated term is.
  • Contingent or milestone fees — variable consideration, constrained until it is probable there will be no significant reversal.
  • Material rights — a renewal or upgrade priced below standalone value can itself be a performance obligation carved out of today's price.
  • Extended payment terms — payment far from delivery can introduce a financing component.
  • Side letters. Any promise made outside the contract is still part of the contract. They are the single most common cause of restatement, and by construction finance does not know they exist.
Show full SKILL.md (256 more words)Show less

Working with sales

Recognition treatment is a deal input, not a post-signature discovery. A concession that costs nothing commercially can move revenue across a period boundary, and by the time finance sees the signed paper the trade has already been made.

Give revenue:chief-revenue-officer and revenue:pricing-and-packaging a small set of standard structures that recognize cleanly, and route anything outside them through review before signature — alongside legal-risk:contract-review, which owns the legal exposure the same clauses create.

Deferred revenue is an obligation

The deferred balance is work owed, not money banked. Track it by cohort and obligation so you can answer what it is composed of and when it releases. A balance nobody can decompose is one that surprises you.

Sources

references/sources.md in this skill lists the outside authorities that settle the questions here — what each one is authoritative for, and what you may do with it. Check them before answering on anything they cover, and cite what you used. Most are free to read and not free to reproduce; the use note on each is binding.

Tooling

Subledgers that carry recognition schedules: NetSuite Advanced Revenue Management, Zuora Revenue, Maxio, Chargebee, Stripe Revenue Recognition, and similar.

Spreadsheet schedules hold up until contracts carry multiple performance obligations or take mid-term modifications. That is the point to move, not a revenue threshold.

Never

  • Recognize on invoice date or cash receipt as a shortcut.
  • Allocate price across obligations the way the quote happened to be laid out.
  • Let a side letter exist.
  • Conclude a material or novel contract's treatment without your auditors.

© cbrock84, MIT. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

SKILL.md and 1 other file (references) in plugins/finance/skills/revenue-recognition of cbrock84/headcount.

  • SKILL.md
  • references/sources.md

Open the folder on GitHubat commit 98d1c17

Compare with similar skills

Revenue Recognition next to the 5 skills that share the most tags, products or categories with it. Stars are the repository's; “used in” counts other GitHub owners with a copy.

Revenue Recognition compared with similar skills
SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Revenue Recognition this skillcbrock84/headcount2k—~1kAutomated safety check: PassMIT
Sync Upstreamnyaruka/phonenumbers1.6k—~2.8kAutomated safety check: PassMIT
Radiology Tablehuang-sir1/radiology-skills1.9k—~1.3kAutomated safety check: PassCustom licence
ERPClaw ERP Controlleravansaber/erpclaw116—~18kAutomated safety check: PassGPL-3.0
Odoo Agency Fleet Reviewerpipe-org/mcp-odoo421—~699Automated safety check: PassMIT
Beancount Closebex-co/beancount-io297—~1.4kAutomated safety check: PassMIT

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Questions about Revenue Recognition

What does Revenue Recognition do?

Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems. Revenue Recognition is an agent skill from cbrock84/headcount. Determines when and how revenue is recognized — performance obligations, contract terms that change the answer, and the deal structures that create accounting problems.

When should I use Revenue Recognition?

Revenue Recognition fits situations like: tasks that involve Accounting and bookkeeping.

How do I install Revenue Recognition in Claude Code?

Run `npx skills add cbrock84/headcount --skill revenue-recognition -a claude-code`. Or copy the skill folder (plugins/finance/skills/revenue-recognition in cbrock84/headcount) into .claude/skills/revenue-recognition in your project. Claude Code loads it when a task matches its description.

How do I install Revenue Recognition in Codex?

Run `npx skills add cbrock84/headcount --skill revenue-recognition -a codex`. Or copy the skill folder (plugins/finance/skills/revenue-recognition in cbrock84/headcount) into .agents/skills/revenue-recognition in your project. Codex loads it when a task matches its description.

Can I use Revenue Recognition in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add cbrock84/headcount --skill revenue-recognition -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/revenue-recognition, .gemini/skills/revenue-recognition, .github/skills/revenue-recognition and .opencode/skills/revenue-recognition in your project.

What does Revenue Recognition need to run?

SKILL.md names no scripts, command-line tools or credentials: Revenue Recognition is instructions for the agent only.

Does Revenue Recognition access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Revenue Recognition safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. Review the folder before installing.

What licence does Revenue Recognition use?

Revenue Recognition is published under the MIT licence (the repository's licence). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Revenue Recognition use?

About 1k tokens (SKILL.md is roughly 4.1k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full. Its references folder adds about 304 tokens, read only when the agent opens those files.

What are the alternatives to Revenue Recognition?

Skills that share tags, products or a category with Revenue Recognition: Sync Upstream (nyaruka/phonenumbers, 1.6k stars), Radiology Table (huang-sir1/radiology-skills, 1.9k stars), ERPClaw ERP Controller (avansaber/erpclaw, 116 stars) and Odoo Agency Fleet Review (erpipe-org/mcp-odoo, 421 stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Revenue Recognition?

cbrock84 (a GitHub user) maintains it in cbrock84/headcount, which has 2,022 GitHub stars. The repository holds 178 skills in this directory. The repository was last updated on September 17, 2026.

Source: cbrock84/headcount on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.