feat: add specialty-retail plugin for floorplan-financed SMB dealers

README.md

@@ -25,6 +25,7 @@ We're open-sourcing 11 plugins built and inspired by our own work:
 | **[enterprise-search](./enterprise-search)** | Find anything across email, chat, docs, and wikis — one query across all your company's tools. | Slack, Notion, Guru, Jira, Asana, Microsoft 365 |
 | **[bio-research](./bio-research)** | Connect to preclinical research tools and databases (literature search, genomics analysis, target prioritization) to accelerate early-stage life sciences R&D. | PubMed, BioRender, bioRxiv, ClinicalTrials.gov, ChEMBL, Synapse, Wiley, Owkin, Open Targets, Benchling |
 | **[cowork-plugin-management](./cowork-plugin-management)** | Create new plugins or customize existing ones for your organization's specific tools and workflows. | — |
+| **[specialty-retail](./specialty-retail)** | Workflows for SMB dealers carrying floorplan-financed inventory (hot tub, pool, furniture, powersports, RV, marine). Floorplan accounting, refurb P&L, ASC 606 deposit-to-delivery revenue recognition, OEM vendor pricing sync. Pairs with `small-business`. | QuickBooks, Stripe, Gmail, Google Drive, Microsoft 365 |
 
 Install these directly from Cowork, browse the full collection here on GitHub, or build your own.
 

specialty-retail/.claude-plugin/plugin.json

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+{
+  "name": "specialty-retail",
+  "version": "0.1.0",
+  "description": "Workflows for specialty retailers that carry floorplan-financed inventory — hot tub / pool / spa dealers, furniture stores, powersports, RV, marine, and similar. Covers floorplan-financing reconciliation (Wells Fargo CDF, Synchrony, consumer-finance dealer programs), per-unit refurbished-inventory P&L, ASC 606 deposit-at-sale / recognize-at-delivery revenue recognition, and OEM vendor pricing sync. Pairs well with the small-business plugin — this one handles the operational complexities specific to dealers.",
+  "author": {
+    "name": "East Texas Hot Tub Company",
+    "url": "https://easttexashottub.com"
+  },
+  "keywords": ["specialty-retail", "dealer", "floorplan", "consumer-financing", "asc-606", "wholesale", "inventory", "refurb", "hot-tub", "pool", "powersports", "rv", "furniture"]
+}

specialty-retail/.mcp.json

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+{
+  "mcpServers": {
+    "quickbooks": {
+      "type": "http",
+      "url": "https://ai-inc.quickbooks.intuit.com/v1/mcp"
+    },
+    "stripe": {
+      "type": "http",
+      "url": "https://mcp.stripe.com"
+    },
+    "google drive": {
+      "type": "http",
+      "url": "https://drivemcp.googleapis.com/mcp/v1"
+    },
+    "gmail": {
+      "type": "http",
+      "url": "https://gmailmcp.googleapis.com/mcp/v1"
+    },
+    "ms365": {
+      "type": "http",
+      "url": "https://microsoft365.mcp.claude.com/mcp"
+    }
+  }
+}

specialty-retail/README.md

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+# Specialty Retail Plugin
+
+Workflows for specialty retailers that carry **floorplan-financed inventory** — hot tub and spa dealers, pool builders, furniture stores, powersports, RV, marine, appliance retailers, and similar. The generic `small-business` plugin assumes you bill customers and pay vendors and that's it. Specialty retail has extra moving parts the generic plugin can't see:
+
+- **Inventory floorplan financing** — units sit on someone else's balance sheet (Wells Fargo CDF, Synchrony, dealer credit lines) until you sell them, with interest and free-flooring windows you have to track.
+- **Refurbished inventory** — you bring used units back into stock, sink labor + parts into them, and need per-unit cost-basis tracking so you know if refurbs make money.
+- **Deposit-at-sale, recognize-at-delivery** — large-ticket items collect deposits weeks or months before delivery. Per ASC 606 the revenue doesn't book until you deliver, but most small-business accounting tools treat the deposit as revenue immediately.
+- **OEM pricing portals** — Watkins (Hot Spring/Endless Pools/Tylö), Sundance, Bullfrog, Coast Spas, Ashley HomeStore, Polaris, Honda Marine, Sea-Doo, etc. all have dealer portals where you pull current-year wholesale + retail pricing monthly. Most dealers do this by hand.
+
+This plugin pairs with the existing `small-business` plugin — it doesn't replace it. Use `small-business` for the generic close + cash + AR flows, and add `specialty-retail` for the dealer-specific operations.
+
+## Installation
+
+### Cowork
+
+Install from [claude.com/plugins](https://claude.com/plugins/).
+
+### Claude Code
+
+```bash
+claude plugin marketplace add anthropics/knowledge-work-plugins
+claude plugin install specialty-retail@knowledge-work-plugins
+```
+
+## What's in this plugin
+
+### Skills (4)
+
+| Skill | What it does | Just say... |
+|---|---|---|
+| **floorplan-accounting** | Reconciles your dealer floorplan against your GL, accrues per-unit interest after the free-flooring window expires, and posts paydowns when units sell. Supports Wells Fargo CDF, Synchrony, and dealer-specific credit lines. | "reconcile the floorplan", "WF CDF statement", "free-flooring", "floorplan interest" |
+| **refurb-pnl** | Per-unit P&L for refurbished inventory. Tracks labor hours, parts costs, freight, and sale price against the original acquisition cost. Surfaces which refurbs actually make money and which don't. | "refurb P&L", "how did the refurbs do this month", "is the refurb program working" |
+| **delivery-revenue-recognition** | ASC 606-compliant revenue recognition for deposit-at-sale, recognize-at-delivery transactions. Posts deposits to Customer Deposits liability until delivery, then recognizes revenue + sales tax + COGS at delivery. Flags any deposit aged > 180 days for review. | "recognize the revenue", "what's stuck in deposits", "ASC 606", "delivery posting" |
+| **vendor-pricing-sync** | Monthly pull of current-year wholesale + retail pricing from an OEM dealer portal (Watkins, Sundance, Bullfrog, etc.), diff against your product table, surface changes for review, apply on approval. Handles authentication, XLSX/PDF parsing, and effective-date verification. | "pull Watkins pricing", "sync vendor pricing", "is our wholesale current", "update MSRP" |
+
+There are no commands yet in this plugin — the skills auto-trigger by description, and the four jobs they cover are each one-shot enough that they don't need a multi-step command wrapper. (PRs welcome to add them if you want them as explicit slash commands.)
+
+## What you'll need to connect
+
+**Core:**
+- **QuickBooks** — your GL. Required for `floorplan-accounting` and `delivery-revenue-recognition`. Optional for `refurb-pnl` (the skill can also read a Supabase/Postgres ledger directly via SQL if your shop is on a custom ERP).
+
+**Optional, depending on which skills you use:**
+- **Stripe** — for `delivery-revenue-recognition` (matches Stripe payment intents to invoice deliveries).
+- **Google Drive / OneDrive** — for `vendor-pricing-sync` (download archive of monthly OEM price sheets) and `floorplan-accounting` (filing dealer statements).
+
+**Vendor portal credentials** (kept in your OS keychain, never in plugin files):
+- Watkins Access (Hot Spring, Endless Pools, Tylö)
+- Wells Fargo CDF (sec2.financeaccess.com)
+- Synchrony Dealer Portal (if used)
+- Any other OEM portal your shop uses
+
+The `vendor-pricing-sync` skill is the only one that hits a vendor portal directly (via Playwright if you have it installed, or a CSV/XLSX upload fallback otherwise).
+
+## How it pairs with `small-business`
+
+The generic `small-business` plugin handles:
+- `/close-month`, `/plan-payroll`, `/run-campaign`, etc.
+- Generic AR/AP, cash flow, margin, 1099 prep
+
+This plugin adds the layer specific to dealers carrying floorplan-financed inventory:
+- The floorplan reconciliation that `small-business`'s `month-end-prep` doesn't know how to do
+- The per-unit refurb tracking that doesn't exist in generic SMB accounting
+- The deposit-to-delivery revenue recognition that prevents misclassifying customer deposits as sales income
+- The OEM portal pricing sync that keeps your inventory cost basis current
+
+Install both. They complement each other.
+
+## Adapting for your dealer category
+
+These skills were authored against a hot-tub-and-spa dealer's actual books, but the patterns generalize. To adapt:
+
+1. **Floorplan accounting** — swap "Wells Fargo CDF" for your floorplan lender. The math (free-flooring window → accrue interest → paydown at sale) is identical across dealer credit programs.
+2. **Refurb P&L** — works as-is for any used-inventory program. The skill reads cost basis + labor + parts + sale price.
+3. **Delivery revenue recognition** — works for any large-ticket deposit-at-sale model. Furniture (couch delivered 6 weeks later), powersports (special order), RV (factory build).
+4. **Vendor pricing sync** — swap "Watkins Access" for your OEM portal. The skill is portal-agnostic; you provide the login flow and the XLSX/PDF parsing rules.
+
+Skill files are markdown. Fork, edit, deploy. No code required.
+
+## Background
+
+Built and contributed by [East Texas Hot Tub Company](https://easttexashottub.com), a hot-tub-and-spa dealer in Tyler, Texas running on Claude as their AI bookkeeper and operating system. Released under Apache 2.0.
+
+We built these workflows for our own books and decided that other floorplan-carrying SMB dealers would benefit from the same patterns. If you adapt these for your category and want to contribute back, PRs welcome.

specialty-retail/skills/delivery-revenue-recognition/SKILL.md

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+---
+name: delivery-revenue-recognition
+description: >
+  ASC 606-compliant revenue recognition for deposit-at-sale, recognize-at-delivery
+  transactions. When a customer puts a deposit down weeks or months before
+  delivery, that deposit is a liability (Customer Deposits), not revenue. This
+  skill identifies invoices stuck in deposit state, generates the JEs that
+  recognize revenue + sales tax + COGS at delivery, and flags deposits aged
+  past a configurable threshold (default 180 days) for review. Use when the
+  user says "recognize the revenue", "what's stuck in customer deposits",
+  "ASC 606", "deposit posting", or "delivered but not invoiced".
+compatibility: "Requires QuickBooks (or any GL with a Customer Deposits liability account) + a sales-order / invoice system that tracks deposit_at_sale and delivered_at timestamps separately."
+---
+
+# Delivery Revenue Recognition
+
+ASC 606-compliant revenue recognition for the deposit-at-sale, recognize-at-delivery business model. This is the standard pattern for any large-ticket item where the customer pays before taking delivery:
+
+- Hot tubs, swim spas, saunas (4–12 week order-to-delivery)
+- Custom furniture (6–8 week production lead times)
+- Powersports / RV / boats (factory-build orders)
+- Appliances (special-order kitchens)
+- Pre-sold inventory ordered to a customer specification
+
+## Why this matters
+
+Generic SMB accounting tools recognize revenue when the customer pays. Under ASC 606, **revenue is recognized when the performance obligation is satisfied** — for tangible-goods delivery, that's when the customer takes possession.
+
+The wrong way:
+```
+Customer pays $5,000 deposit on April 1
+→ Books show $5,000 revenue + $413 sales tax on April 1
+→ Unit delivers June 15 — books already recognized it
+→ April P&L overstated, June P&L understated
+→ Sales tax remitted in April based on overstatement
+→ If unit never delivers (customer cancels): revenue must be reversed, sales tax refunded
+```
+
+The right way:
+```
+Customer pays $5,000 deposit on April 1
+→ DR Bank $5,000 / CR Customer Deposits (liability) $5,000
+→ Unit delivers June 15
+→ DR Customer Deposits $5,000 / CR Revenue $4,587 / CR Sales Tax Payable $413
+→ DR COGS / CR Inventory at delivery (separate JE)
+→ Revenue recognized in the month of delivery, sales tax remitted on that month's filing
+```
+
+This skill identifies which invoices need the delivery JE and produces it.
+
+## Workflow
+
+### Step 1 — Pull invoices in deposit state
+
+For each invoice with a deposit applied but the unit not yet delivered:
+
+```sql
+SELECT
+  i.id,
+  i.invoice_number,
+  i.customer_id,
+  c.name AS customer_name,
+  i.invoice_date,
+  i.total,
+  i.balance_due,
+  so.id AS sales_order_id,
+  so.delivered_at,
+  so.status AS so_status,
+  SUM(p.amount) AS deposit_applied,
+  CURRENT_DATE - i.invoice_date AS days_open
+FROM invoices i
+JOIN sales_orders so ON so.id = i.sales_order_id
+LEFT JOIN payment_applications pa ON pa.invoice_id = i.id
+LEFT JOIN payments p ON p.id = pa.payment_id
+JOIN customers c ON c.id = i.customer_id
+WHERE so.status IN ('sold', 'awaiting_delivery', 'partial')
+  AND so.delivered_at IS NULL
+  AND i.status IN ('open', 'partial')
+GROUP BY i.id, c.name, so.id;
+```
+
+Equivalent QuickBooks query: invoices linked to sales orders, with status not "Delivered" and at least one received payment.
+
+### Step 2 — Split into action buckets
+
+| Bucket | Criteria | Action |
+|---|---|---|
+| **Ready to recognize** | so.delivered_at IS NOT NULL AND no delivery JE posted | Generate delivery JE (Step 3) |
+| **Awaiting delivery** | so.delivered_at IS NULL AND days_open ≤ 180 | Hold — deposit correctly in liability |
+| **Aged for review** | days_open > 180 AND so.delivered_at IS NULL | Flag for user review |
+| **Stuck / orphaned** | so.status='cancelled' AND deposit still applied | Flag — needs refund or reclassification |
+
+The "aged for review" threshold defaults to 180 days. Configurable per-dealer (some categories have factory lead times that exceed this naturally — RV custom builds can run 9+ months).
+
+### Step 3 — Generate the delivery JE for each "ready" invoice
+
+For each invoice in the "ready to recognize" bucket:
+
+```
+Date: <so.delivered_at>
+Description: Revenue recognition — Invoice #<number>, Customer <name>, delivered <date>
+
+DR  Customer Deposits (2410 or similar)               <deposit_applied>
+DR  Accounts Receivable (1200)                         <balance_due if any>
+  CR Revenue — <product category> (4010/4020/etc.)    <invoice subtotal>
+  CR Sales Tax Payable (2200)                          <sales tax amount>
+```
+
+Separately, post COGS at delivery if your inventory method requires it:
+
+```
+DR  COGS — <product category> (5010/5020/etc.)         <unit cost>
+  CR Inventory — <product category> (1210/1220/etc.)   <unit cost>
+```
+
+Show the proposed JEs to the user **before posting**. Group multiple deliveries from the same date into one batch for approval but post them as separate JEs (one per invoice) so the audit trail stays clean.
+
+### Step 4 — Apply approved JEs
+
+After the user approves a batch, post via the GL connection. Record the JE IDs back on the invoice in a `recognition_je_id` field if the schema supports it; otherwise note it in the JE description for traceability.
+
+### Step 5 — Handle the "aged for review" bucket
+
+For deposits aged past the threshold without delivery:
+
+For each flagged invoice, surface:
+- Customer name and contact
+- Invoice number, deposit amount, days open
+- Sales order status, expected delivery date if set
+- Last activity (last payment, last note, last contact)
+
+Present as a watchlist. Common dispositions:
+- **Factory lead time** — confirm with the customer, update the sales order delivery ETA, leave the deposit in liability
+- **Customer abandoned the order** — start a refund process (separate skill or manual) and reclassify the deposit if non-refundable
+- **Lost track / book error** — investigate; may need a corrective JE
+
+Do **not** auto-recognize aged deposits as revenue without a delivery event. That would be both ASC 606 non-compliant and a real audit risk.
+
+### Step 6 — Handle the "stuck / orphaned" bucket
+
+For cancelled sales orders with applied deposits still showing:
+
+If the deposit was refunded:
+```
+DR  Customer Deposits     <amount>
+  CR Bank                  <amount>
+```
+
+If the deposit was kept as a forfeiture per a signed contract clause:
+```
+DR  Customer Deposits     <amount>
+  CR Other Income — Forfeitures (4090 or similar)  <amount>
+```
+
+Both require user approval. Forfeiture is also potentially taxable as ordinary income — flag for CPA review on amounts over $1,000.
+
+### Step 7 — Output summary
+
+```
+Delivery Revenue Recognition — [scope]
+
+Ready to recognize:    N invoices, $XXX,XXX revenue + $X,XXX sales tax
+Awaiting delivery:     N invoices in deposit (correctly held)
+Aged > 180 days:       N invoices for review ($XX,XXX total)
+Stuck / cancelled:     N invoices with leftover deposits ($X,XXX total)
+
+Proposed JEs (ready batch):
+  [list of JEs with DR/CR detail]
+
+Awaiting your approval to post. Reply 'approve all', or specify which to post.
+```
+
+## Approval gates
+
+- **Never auto-post.** Always present proposed JEs and wait for explicit approval.
+- **Never recognize revenue without a delivery event.** Aged deposits stay in liability until delivery, refund, or forfeiture per signed contract.
+- **Never plug the difference.** If deposit_applied doesn't equal invoice total exactly (off by sales tax handling, deposit overpayment, etc.), surface the discrepancy and ask.
+- **Flag forfeitures over $1,000 for CPA review.** Forfeiture income has tax implications.
+- **Closed-period awareness.** Don't post into a closed period. If delivery date falls in a closed period, the JE must be approved as a prior-period correction.
+
+## Graceful degradation
+
+| Missing piece | Fallback |
+|---|---|
+| No sales_orders.delivered_at field | Ask user to provide a delivery list (invoice # + delivery date) |
+| Customer Deposits account not in CoA | Recommend setting up a current liability account (typical CoA code 2410) |
+| Sales tax handling unclear | Ask user how their state recognizes tax (some states tax on deposit, some on delivery) |
+| Inventory method unclear | Skip the COGS JE if user can't confirm method; flag for follow-up |
+
+## Reference
+
+- `reference/asc-606-summary.md` — Plain-English ASC 606 for SMB dealers (not legal advice)
+- `reference/state-sales-tax-timing.md` — Which US states tax at deposit vs delivery (TX, CA, NY, FL, etc.)
+- `reference/cancelled-order-handling.md` — Refund vs forfeiture mechanics
+- `reference/examples/hot-tub-delivery.md` — Worked example: April deposit → June delivery for a Hot Spring Grandee