lease-accounting-calculator
ASC 842/IFRS 16 lease accounting skill for right-of-use asset and liability calculations
Profile →npx skills add a5c-ai/babysitter --skill lease-accounting-calculator --agent claude-code
Same command for any agent — swap --agent for codex, cursor, copilot.
Weekly change comes from our own snapshots, not the repository page — it measures attention, not adoption.
# Lease Accounting Calculator ## Overview The Lease Accounting Calculator skill implements ASC 842 and IFRS 16 lease accounting requirements. It calculates right-of-use assets and lease liabilities, handles lease modifications, and supports lease classification determination. ## Capabilities ### Lease Classification Determination - Finance vs. operating lease criteria (ASC 842) - Ownership transfer assessment - Purchase option evaluation - Lease term vs. economic life - Present value vs. fair value test - Specialized nature consideration ### Right-of-Use Asset Calculation - Initial measurement components - Lease liability inclusion - Prepaid rent addition - Initial direct costs - Lease incentives deduction - Restoration obligations ### Lease Liability Amortization - Effective interest method - Payment schedule generation - Variable payment treatment - Index-based adjustment - Residual value guarantee - In-substance fixed payments ### Modification Accounting - Modification types identification - Remeasurement triggers - Separate lease assessment - Gain/loss calculation - Discount rate updating - Remaining term adjustment ### Discount Rate Determination - Rate implicit in lease - Inc
- Overview
- Capabilities
- Lease Classification Determination
- Right-of-Use Asset Calculation
- Lease Liability Amortization
- Modification Accounting
- Discount Rate Determination
- Embedded Lease Identification
- Usage
- New Lease Recording
- Lease Modification
- Integration
- Used By Processes
- Tools and Libraries
What does the lease-accounting-calculator skill do?
ASC 842/IFRS 16 lease accounting skill for right-of-use asset and liability calculations
How do I install it?
Run `npx skills add a5c-ai/babysitter --skill lease-accounting-calculator --agent claude-code` — it drops the skill into your project so the agent can pick it up. Swap the --agent value for codex, cursor or copilot if you use one of those.
Where does this skill come from?
From a5c-ai/babysitter, a repository with 1,642 stars. We read it straight from the repository tree rather than a submitted listing, so what you see here is what is actually published.
Is a popular skill a good skill?
Not necessarily. Stars measure attention, not adoption — a repository can trend for a week and be abandoned. That is why we show the weekly change from our own snapshots next to the total, instead of a single flattering number.