The Accounting and Valuation of All Things is an artifact of immense power, embodying greed, negotiation, and the control of souls. It is a magic tome bound in gold leaf, with silver pages and blood-written text, functioning as both a spellbook and arcane focus. The tome provides a +3 bonus to spell attack rolls and spell save DC, enhancing the wielder’s magical abilities.

Properties:

• Arcane Focus: Grants a +3 bonus to spell attack and spell save DC

Abilities:

• The Soul Trade: When the tome is opened within 10 feet of a creature with a soul, that creature must make a DC 22 Wisdom saving throw. On a failed save, the book reveals how to acquire the creature's soul by displaying their greatest desires and what they would be willing to sacrifice. Creatures that succeed are immune to further valuations.

• Mammon’s Tax: The book enables the forced acquisition of souls through spells. Any creature killed by a spell from the book has their soul sent to Minauros and becomes immune to resurrection (except True Resurrection). Mammon rewards this with gold equal to 20 times the creature’s Challenge Rating (CR) or 2 times their level, which is left on the creature’s body.

• Negotiation Tactics: The tome enhances negotiation abilities, giving a passive +5 bonus to Charisma (Persuasion) checks for bartering. Additionally, you can surrender your consciousness to the book for 1 minute, during which it speaks for you, using a +12 Charisma (Persuasion) skill with advantage. However, each use corrupts you, increasing your greed and evil tendencies, and causing 6d6 necrotic damage if your alignment is non-evil after the duration.

• Transcribed Spells: The tome contains spells already recorded, and you can copy spells from it. Copying costs double the usual gold, while copying spells from your own book to the tome costs half. The DM will determine which spells are already inscribed in the book.

Destruction:

• Bribe Mammon: You can destroy the tome by offering 99,999 gp at midnight, placing the gold inside the book. If Mammon accepts, the gold melts, and both the gold and book vanish.
• Incineration: Alternatively, the tome can be destroyed by submerging it in molten platinum worth 99,999 gp. The process melts the book and the platinum, fully destroying both.

Additional Abilities:

• Trade King’s Favor: Once per day, the book allows you to cast Legend Lore on a valuable object, business deal, or location related to wealth or trade, helping you uncover hidden opportunities or secrets in commerce.

• Curse of Avarice: While attuned, you cannot willingly give away wealth without succeeding on a DC 18 Wisdom saving throw. Even charitable acts or trades feel like unbearable losses, fostering resentment and paranoia.

The Accounting and Valuation of All Things is a powerful and dangerous artifact, offering significant rewards for those who can master its abilities while resisting its corrupting influence. Its abilities, particularly related to soul trade and wealth acquisition, make it a tempting yet perilous tool for any

Notes: Bonus: Spell Attacks, Bonus: Spell Save DC