depreciation-assets SKILL.md skillA
depreciation-assets from receiptor-ai/bookkeeping-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add receiptor-ai/bookkeeping-skills/depreciation-assets@git:20260324.5e6a98cPins git:20260324.5e6a98c in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- receiptor-ai/bookkeeping-skills
- Path
skills/depreciation-assets/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260324.5e6a98c, committed Mar 24, 2026
- Size
- 10,608 bytes
- Repository stars
- 8
- License
- MIT
Determine whether to expense or depreciate business assets using the de minimis safe harbor ($2,500), Section 179 ($1,220,000 limit), bonus depreciation (phase-out 2024–2027), or MACRS schedules. Track asset basis, useful life, and accumulated depreciation. Trigger on "depreciate", "Section 179", "bonus depreciation", "capitalize or expense", "asset tracking", "de minimis".
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# 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:
1. **Cost** — Is it above or below $2,500?
2. **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:**
…Read the whole file at its exact version.
How to install
mdr add receiptor-ai/bookkeeping-skills/depreciation-assets@sha256:3d2898a2b442800bThe line at the top of this page pins the label git:20260324.5e6a98c, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_yelest676jjf6a37)
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Versions
The registry has recorded 1 version of this file, committed on Mar 24, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (10608 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
receiptor-ai/bookkeeping-skills · 8 stars · license MIT · pushed 2026-10-22 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_yelest676jjf6a37 GET https://markdownregistry.com/api/v1/resolve?ref=receiptor-ai/bookkeeping-skills/depreciation-assets GET https://markdownregistry.com/api/v1/blob/3d2898a2b442800bdcce64530525c0d231b269c85495ee630818f09641ee0ad6
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.