Us Gaap Debt Vs Equity

Q: What is a Claude Code skill and how does the Us Gaap Debt Vs Equity skill fit in?

A Claude Code skill is a SKILL.md file that lives under ~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Us Gaap Debt Vs Equity is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at https://claudskills.com/learn/what-is-skill-md/.

Category: General · Sub-category: automation · Last updated: 2026-07-26

> US GAAP classification of issued financial instruments as liabilities, equity, mezzanine (temporary) equity, or compound instruments under ASC 480 (Distinguishing Liabilities from Equity), ASC 470-20 (convertible debt, as amended by ASU 2020-06), ASC 815-40 (contracts in an entity's own equity), and ASC 505 (equity). Covers the three classes of freestanding instruments classified as liabilities, the post-ASU 2020-06 single-liability model for most convertible debt, the indexed-to-own-stock and equity-classification conditions, and SEC temporary/mezzanine equity. Produces classification conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the debt-vs-equity topic; see ias32-debt-vs-equity for the IFRS edition. MUST load alongside financial-reporting-workflow-base.

Security AStatic scan found no risk patternsHow grading works ›

What this skill does

Us Gaap Debt Vs Equity is a community-contributed Claude Code skill in the automation sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/us-gaap-debt-vs-equity/ and loads when your prompt matches the skill's trigger.

Who uses this skill

The Us Gaap Debt Vs Equity Claude Code skill is built for Claude Code users and developers across all disciplines looking for general-purpose AI assistance. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 174,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).

How to install

Free

Manual install (2 steps)

mkdir -p ~/.claude/skills/us-gaap-debt-vs-equity
curl -L https://claudskills.com/skills/us-gaap-debt-vs-equity/SKILL.md \
  -o ~/.claude/skills/us-gaap-debt-vs-equity/SKILL.md

Or just download SKILL.md directly and drop it into ~/.claude/skills/us-gaap-debt-vs-equity/. Claude Code auto-discovers it on next session.

Skills live at ~/.claude/skills/us-gaap-debt-vs-equity/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\us-gaap-debt-vs-equity\SKILL.md on Windows. See the full install guide for step-by-step instructions.

📱 Install from your phone or desktop Telegram

Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →

Pro

One-click install via the desktop app

The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.

Pro

For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.

See pricing → Download desktop app

Frequently asked questions

How do I install the Us Gaap Debt Vs Equity Claude Code skill?

Install via the ClaudSkills desktop app (one click) or copy SKILL.md from the source repository to ~/.claude/skills/us-gaap-debt-vs-equity/SKILL.md and restart Claude Code. Both flows are detailed at claudskills.com/install/.

What does the Us Gaap Debt Vs Equity skill do?

Is this skill free to install?

Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.

When should I use the Us Gaap Debt Vs Equity skill?

Use Us Gaap Debt Vs Equity when your Claude Code task falls under the General category — specifically in the automation area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Us Gaap Debt Vs Equity" or describe the task and let Claude pick). Browse related skills at /category/general/.

What is a Claude Code skill and how does the Us Gaap Debt Vs Equity skill fit in?

A Claude Code skill is a SKILL.md file that lives under ~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Us Gaap Debt Vs Equity is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at /learn/what-is-a-claude-skill/.

Attribution & license

Source: https://github.com/openaccountants/openaccountants/blob/HEAD/agent-skills/us-gaap-debt-vs-equity/SKILL.md
License: AGPL-3.0
Author: openaccountants
Website: https://www.openaccountants.com/

Cite this skill

If you reference this skill in a blog post, paper, or documentation, you can cite it as:

APA

openaccountants. (2026). Us Gaap Debt Vs Equity [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/us-gaap-debt-vs-equity/

BibTeX

@misc{us-gaap-debt-vs-equity-2026,
  author    = {openaccountants},
  title     = {Us Gaap Debt Vs Equity [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/us-gaap-debt-vs-equity/}
}

Embed this skill

Promote, attribute, or link this skill from your own README, blog post, or documentation. All three snippets are free to use — no sign-up, no API key. More distribution surfaces →

Badge

[![ClaudSkills](https://claudskills.com/badge/us-gaap-debt-vs-equity.svg)](https://claudskills.com/skills/us-gaap-debt-vs-equity/?utm_source=badge&utm_medium=readme&utm_campaign=skill_badge)

Security scan

Grade A · scanned 2026-08-02 — free static scan against the OWASP Agentic Skills Top 10.

No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›

✓ Prompt injection
✓ Data exfiltration
✓ Supply chain
✓ Reverse shell
✓ Credentials
✓ Execution
✓ Filesystem
✓ Persistence
✓ Obfuscation
✓ Network

Show this grade on your repo (click to copy):

[![Security: A](https://img.shields.io/badge/Security-A-2e7d32)](https://claudskills.com/skills/us-gaap-debt-vs-equity/#security)

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Part of ClaudSkills — the open registry for Claude Skills & Claude Code Skills. · What's New · Install guide · About · llms.txt

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