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Crypto accounting

Skill GAJETOso/financeskills/skills/crypto-accounting

When the user wants to account for digital assets (Cryptocurrency, NFTs) in financial statements. Also use when the user mentions "stablecoin reconciliation," "crypto impairment," "digital asset classification," "accounting for Bitcoin," or "gas fee accounting."From its SKILL.md

Install
npx -y skills add GAJETOso/financeskills --skill crypto-accounting

Assembled from the repository path, not quoted from the project. Check it against their README if it does not work.

2 things to look at

  • 10 stars10 stars. Stars are a popularity signal and not a quality one, but at this level it is likely that nobody has read this closely except its author, and you would be relying on your own review.
  • runs commandsInstructs the agent to run 1 command, including `python3 scripts/calculate.py`.

SKILL.md

2.9 KB, 597 tokens by cl100k_base, as published. Nobody here has run it

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.

References

Related Skills

  • ai-anomaly-detection: To detect unusual wallet activity.
  • automated-reconciliation: For matching on-chain data to the ledger.
  • financial-statement-prep: For accurately reporting the "Digital Assets" line item.

What ships with it: 6 files

9.1 KB alongside SKILL.md, 1 of them executable

evals/

references/

scripts/

Gives 0 of the 12 instructions most finance skills give in 597 tokens

Counted across 469 of the 469 authors here whose files we hold, read 2026-08-07

  • Extract date vendor amount and descriptionin 15 of 469, across 3 files
  • Scan folder for invoice filesin 14 of 469, across 2 files
  • Rename files to standard formatin 14 of 469, across 2 files
  • Show organization plan before movingin 14 of 469, across 2 files
  • Generate summary CSVin 14 of 469, across 2 files
  • Organize files by categoryin 13 of 469, across 1 file
  • Preserve original filesin 13 of 469, across 1 file
  • Flag files missing critical infoin 13 of 469, across 1 file
  • Produce the requested output filein 9 of 469, across 4 files
  • Build best, base, and worst case scenariosin 9 of 469, across 5 files
  • Implement backoff if rate limit errors occurin 8 of 469, across 3 files
  • Determine the weighted average cost of capitalin 8 of 469, across 4 files

Said here and by no other author read

  • run the self-test for core computations
  • import calculation functions for all math
  • classify each digital asset correctly
  • track cost basis using FIFO or specific ID
  • test assets for impairment when market prices drop
  • recognize income at receipt value

Grouped from the skills themselves: near-identical wordings counted once, and counted by distinct author, so one author publishing three of these counts once. Length counted with cl100k_base; the agent that loads this file may tokenize it differently.

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