accounted/.claude/skills/modifier/README.md

Modifier atoms

Cross-cutting attributes that aren't an industry on their own but change how the agent interprets the company. The composer can pick several modifiers per company.

.claude/skills/modifier/
├── README.md                          ← this file
├── single-shareholder-ab-fmb/
│   └── SKILL.md
├── enskild-firma/
│   └── SKILL.md
└── small-employer/
    └── SKILL.md

When to author a modifier vs. a vertical

• Vertical = what the company does (restaurang, e-handel, konsult-IT).
• Modifier = a structural attribute (form, ownership, employer status, multi-currency, blandad verksamhet, …).

A company will typically have 0–1 vertical and 0–3 modifiers.

Authoring contract

Same SKILL.md + YAML frontmatter as industry/ atoms, but tier: modifier and no sni_prefixes:

---
id: modifier/<slug>
tier: modifier
title: "Display name"
description: >
  One paragraph the composer reads when deciding whether to load this.
  Cover the qualifying conditions (e.g. "AB med en aktieägare") and the
  most distinctive accounting implications.
trigger_signals:
  ownership: "single_shareholder"
  bas_account_patterns: ["2898", "2899"]
estimated_tokens: 6000
version: 1
---

Suggested body sections

1. When this applies — the precise conditions the agent should look for.
2. Implications — what changes in day-to-day bookkeeping.
3. Regulatory edge cases — laws that fire because of this modifier.
4. BAS account patterns — accounts that show up because of it.
5. References — links to horizontals and into references/*.md files.

Adding / removing

Same workflow as industry/: write the SKILL.md, run npx tsx scripts/seed-agent-atom-registry.ts. Set is_active: false to deprecate.