deferred_tax__rate_change_adjustment

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

No annotations exist, so the description carries full burden. It discloses the result is a P&L or OCI impact, but does not reveal if the tool modifies data, requires authorization, or has side effects. The read-only or mutating nature is ambiguous.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Is the description appropriately sized, front-loaded, and free of redundancy?

The description is a single, focused sentence with domain prefix. It is concise and front-loaded, though more detail could be added without violating conciseness.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

The description lacks context about the return value format (e.g., currency unit, net vs. gross), and does not specify if the impact is an absolute change or rate. No output schema exists to compensate.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 0% and the description does not explain the parameters (new_rate, old_rate, temp_diff). The input schema provides names and types, but their roles in the calculation are not clarified.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Does the description clearly state what the tool does and how it differs from similar tools?

The description clearly states the tool computes the P&L or OCI impact of remeasuring deferred tax at a new enacted rate, with a domain prefix. It distinguishes from sibling tools like deferred_tax_balance or effective_tax_rate by focusing on rate changes.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Does the description explain when to use this tool, when not to, or what alternatives exist?

The description implies the tool is used when tax rates change, but does not explicitly state when to use or avoid it compared to other deferred tax tools. No alternatives or exclusions are mentioned.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.