Formats transaction data with Adjusted Cost Base (ACB), along with ACB per share and realized capital gains or losses.
Usage
format_ACB(
data,
as.revenue = c("staking", "interests", "mining"),
sup.loss = TRUE,
cl = NULL,
verbose = TRUE
)Arguments
- data
The dataframe
- as.revenue
Which should be treated as revenue, in list of
c("staking", "interests", "mining").- sup.loss
Logical, whether to take superficial losses into account.
- cl
Number of cores to use for parallel processing.
- verbose
Logical: if
FALSE, does not print progress bar or warnings to console.
Details
This wrapper applies ACB() separately by currency pool. As a
result, the same fiscal scope notes apply here as well: the package can
audit same-pool superficial-loss timing and ACB adjustments from the
supplied transaction history, but it does not independently model
affiliated-person substitutions or decide difficult "identical property"
questions across distinct crypto instruments. Different currency values
are therefore kept in separate pools unless you normalize them yourself
before calling format_ACB(). This wrapper also does not determine whether a
user's crypto activity belongs on capital account or should instead be
reported as business income under their facts. A clean result from one
supplied ledger should therefore not be read as proof that no affiliated-
person superficial-loss issue exists outside that input.
When same-pool rows share the same timestamp and the original execution order
is not reliably available, format_ACB() applies a deterministic
normalization rule before per-currency ACB processing: acquisition-like rows
(buy, revenue, rebates) are ordered before sell rows, and larger
total.price rows come first within those groups. This is a package policy
for ambiguous exports, not a claim that the true source-event order is known.
The same normalized fee-contract expectation also applies here: formatted
rows should either carry separate fees with fee-exclusive total.price,
use fee-inclusive acquisition totals with fees = 0, or represent
fee-in-kind / withdrawal fees as their own disposition rows.
Examples
all.data <- format_exchanges(data_shakepay)
#> Exchange detected: shakepay
format_ACB(all.data, verbose = FALSE)
#> # A tibble: 7 × 26
#> # Groups: currency [1]
#> date currency quantity total.price spot.rate transaction fees
#> <dttm> <chr> <dbl> <dbl> <dbl> <chr> <dbl>
#> 1 2021-05-07 14:50:41 BTC 0.00104 53.1 51037. buy 0
#> 2 2021-05-08 12:12:57 BTC 0.000011 0 52582. revenue 0
#> 3 2021-05-09 12:22:07 BTC 0.000012 0 50287. revenue 0
#> 4 2021-05-21 12:47:14 BTC 0.000013 0 56528. revenue 0
#> 5 2021-06-11 12:03:31 BTC 0.000014 0 59978. revenue 0
#> 6 2021-06-23 12:21:49 BTC 0.000015 0 59017. revenue 0
#> 7 2021-07-10 00:52:19 BTC 0.000530 31.3 59017. sell 0
#> # ℹ 19 more variables: description <chr>, comment <chr>, revenue.type <chr>,
#> # value <dbl>, exchange <chr>, rate.source <chr>, currency2 <chr>,
#> # total.quantity <dbl>, suploss.range <Interval>, quantity.60days <dbl>,
#> # share.left60 <dbl>, sup.loss.quantity <dbl>, sup.loss <lgl>,
#> # gains.uncorrected <dbl>, gains.sup <lgl>, gains.excess <lgl>, gains <dbl>,
#> # ACB <dbl>, ACB.share <dbl>