update for 2024

2024-12-15 20:40:15 -07:00
parent ac86e46258
commit 26b9c7f0d5
4 changed files with 94 additions and 94 deletions
--- a/2024-f8949.pdf
+++ b/2024-f8949.pdf
--- a/fifo/index.js
+++ b/fifo/index.js
@@ -4,12 +4,12 @@ const fs = require('fs')
 const BN = require('bignumber.js')

 const txs = csvToJson.fieldDelimiter(',').getJsonFromCsv(`../Ledger.csv`)
-let utxos = []
+let lots = []
 let dispositions = []

 const handleBuy = (tx, i) => {
  const { Date: date, Asset, Received, Price } = tx
-  utxos.push({
+  lots.push({
    Date: date,
    Id: i,
    Asset,
@@ -19,18 +19,18 @@ const handleBuy = (tx, i) => {
  })
 }

-const createDisposition = (tx, utxo, amount) => {
-  const st = new Date(tx.Date).valueOf() - new Date(utxo.Date).valueOf() < 31556926000
-  const costBasis = amount.times(utxo.Price)
+const createDisposition = (tx, lot, amount) => {
+  const st = new Date(tx.Date).valueOf() - new Date(lot.Date).valueOf() < 31556926000
+  const costBasis = amount.times(lot.Price)
  const proceeds =  amount.times(tx.Price)
  const gainLoss = proceeds.minus(costBasis)
  const disposition = {
    Date: tx.Date,
    Asset: tx.Asset,
-    Utxo: utxo.Id,
+    Lot: lot.Id,
    Amount: amount.toFixed(8),
-    PurchasePrice: utxo.Price,
-    DateAcquired: utxo.Date,
+    PurchasePrice: lot.Price,
+    DateAcquired: lot.Date,
    SalePrice: tx.Price,
    CostBasis: costBasis.toFixed(2),
    Proceeds: proceeds.toFixed(2),
@@ -41,13 +41,13 @@ const createDisposition = (tx, utxo, amount) => {
  dispositions.push(disposition)
 }

-const consumeUtxos = (tx) => {
-	for (let i = 0; i < utxos.length; i++) {
-    let utxo = utxos[i]
+const consumeLots = (tx) => {
+	for (let i = 0; i < lots.length; i++) {
+    let lot = lots[i]

-    if (!utxo) {
-      console.error(`WARNING: No utxo available! Assuming $0 cost basis:\n-Date:${tx.Date}\n-Asset: ${tx.Asset}\n-Sent: ${tx.Sent}\n-Remaining: ${tx.Remaining.toFixed(8)}\n`)
-      utxo = {
+    if (!lot) {
+      console.error(`WARNING: No lot available! Assuming $0 cost basis:\n-Date:${tx.Date}\n-Asset: ${tx.Asset}\n-Sent: ${tx.Sent}\n-Remaining: ${tx.Remaining.toFixed(8)}\n`)
+      lot = {
        Date: '2017-01-01',
        Id: -1,
        Asset: tx.Asset,
@@ -57,17 +57,17 @@ const consumeUtxos = (tx) => {
      }
    }

-		if (utxo.Asset !== tx.Asset || utxo.Remaining.isZero()) continue
+		if (lot.Asset !== tx.Asset || lot.Remaining.isZero()) continue

-    if (utxo.Remaining.gte(tx.Remaining)) {
-      createDisposition(tx, utxo, tx.Remaining)
-      utxo.Remaining = utxo.Remaining.minus(tx.Remaining)
+    if (lot.Remaining.gte(tx.Remaining)) {
+      createDisposition(tx, lot, tx.Remaining)
+      lot.Remaining = lot.Remaining.minus(tx.Remaining)
      return
 		} else {
-      createDisposition(tx, utxo, utxo.Remaining)
-      tx.Remaining = tx.Remaining.minus(utxo.Remaining)
-			utxo.Remaining = new BN(0)
-			return consumeUtxos(tx)
+      createDisposition(tx, lot, lot.Remaining)
+      tx.Remaining = tx.Remaining.minus(lot.Remaining)
+			lot.Remaining = new BN(0)
+			return consumeLots(tx)
 		}
 	}
 }
@@ -75,10 +75,10 @@ const consumeUtxos = (tx) => {
 txs.forEach((tx, i) => {
  if (tx.Received) return handleBuy(tx, i)
  tx.Remaining = new BN(tx.Sent)
-  return consumeUtxos(tx)
+  return consumeLots(tx)
 })

-let balances = utxos.reduce((prev,  curr) => {
+let balances = lots.reduce((prev,  curr) => {
  const asset = curr.Asset
  if (prev[asset]) {
    prev[asset] = prev[asset].plus(curr.Remaining)
@@ -88,7 +88,7 @@ let balances = utxos.reduce((prev,  curr) => {
  return prev
 }, {})

-utxos = utxos.map(u => ({
+lots = lots.map(u => ({
  ...u,
  Remaining: u.Remaining.toFixed(8),
 }))
@@ -100,8 +100,8 @@ balances = Object.keys(balances)
    balance: balances[asset].toFixed(8)
  }))

-converter.json2csv(utxos).then(csv =>
-	fs.appendFileSync(`./utxos.csv`, csv)
+converter.json2csv(lots).then(csv =>
+	fs.appendFileSync(`./lots.csv`, csv)
 )

 converter.json2csv(dispositions).then(csv =>
--- a/hifo/index.js
+++ b/hifo/index.js
@@ -3,15 +3,15 @@ const converter = require('json-2-csv')
 const fs = require('fs')
 const BN = require('bignumber.js')
 const { PDFDocument } = require('pdf-lib')
-const year = 2023
+const year = 2024

 const txs = csvToJson.fieldDelimiter(',').getJsonFromCsv(`../Ledger.csv`)
-let utxos = []
+let lots = []
 let dispositions = []

 const handleBuy = (tx, i) => {
  const { Date: date, Asset, Received, Price } = tx
-  utxos.push({
+  lots.push({
    Date: date,
    Id: i,
    Asset,
@@ -21,17 +21,17 @@ const handleBuy = (tx, i) => {
  })
 }

-const createDisposition = (tx, utxo, amount, st) => {
-  const costBasis = amount.times(utxo.Price)
+const createDisposition = (tx, lot, amount, st) => {
+  const costBasis = amount.times(lot.Price)
  const proceeds =  amount.times(tx.Price)
  const gainLoss = proceeds.minus(costBasis)
  return {
    Date: tx.Date,
    Asset: tx.Asset,
-    Utxo: utxo.Id,
+    Lot: lot.Id,
    Amount: amount.toFixed(8),
-    PurchasePrice: utxo.Price,
-    DateAcquired: utxo.Date,
+    PurchasePrice: lot.Price,
+    DateAcquired: lot.Date,
    SalePrice: tx.Price,
    CostBasis: costBasis.toFixed(2),
    Proceeds: proceeds.toFixed(2),
@@ -41,29 +41,29 @@ const createDisposition = (tx, utxo, amount, st) => {
  }
 }

-const consumeUtxos = (tx) => {
+const consumeLots = (tx) => {
  const copy = []
-  for (i = 0; i < utxos.length; i++) {
-    copy[i] = utxos[i];
+  for (i = 0; i < lots.length; i++) {
+    copy[i] = lots[i];
  }

  const sorted = copy
-    .filter(utxo => utxo.Asset === tx.Asset && !utxo.Remaining.isZero())
+    .filter(lot => lot.Asset === tx.Asset && !lot.Remaining.isZero())
    .sort((a, b) => new BN(b.Price).minus(a.Price).toNumber())

  const txDate = new Date(tx.Date).valueOf()

-  const stUtxo = sorted.find(utxo => txDate - new Date(utxo.Date).valueOf() < 31556926000)
-  const ltUtxo = sorted.find(utxo => txDate - new Date(utxo.Date).valueOf() >= 31556926000)
+  const stLot = sorted.find(lot => txDate - new Date(lot.Date).valueOf() < 31556926000)
+  const ltLot = sorted.find(lot => txDate - new Date(lot.Date).valueOf() >= 31556926000)

-  // find the best utxo
-  let utxo
+  // find the best lot
+  let lot
  // decide st vs lt
  let st

-  if (!stUtxo && !ltUtxo) {
-    console.error(`WARNING: No utxo available! Assuming $0 cost basis:\n-Date:${tx.Date}\n-Asset: ${tx.Asset}\n-Sent: ${tx.Sent}\n-Remaining: ${tx.Remaining.toFixed(8)}\n`)
-    utxo = {
+  if (!stLot && !ltLot) {
+    console.error(`WARNING: No lot available! Assuming $0 cost basis:\n-Date:${tx.Date}\n-Asset: ${tx.Asset}\n-Sent: ${tx.Sent}\n-Remaining: ${tx.Remaining.toFixed(8)}\n`)
+    lot = {
      Date: '2017-01-01T12:00:00',
      Id: -1,
      Asset: tx.Asset,
@@ -71,53 +71,53 @@ const consumeUtxos = (tx) => {
      Price: '0',
      Remaining: tx.Remaining,
    }
-  } else if (!stUtxo) {
-    utxo = utxos.find(u => u.Id === ltUtxo.Id)
+  } else if (!stLot) {
+    lot = lots.find(u => u.Id === ltLot.Id)
    st = false
-  } else if (!ltUtxo) {
-    utxo = utxos.find(u => u.Id === stUtxo.Id)
+  } else if (!ltLot) {
+    lot = lots.find(u => u.Id === stLot.Id)
    st = true
  } else {
-    const { Tax: stTax } = getProvisional(tx, stUtxo, true)
-    const { Tax: ltTax } = getProvisional(tx, ltUtxo, false)
+    const { Tax: stTax } = getProvisional(tx, stLot, true)
+    const { Tax: ltTax } = getProvisional(tx, ltLot, false)

    if (new BN(stTax).lt(ltTax)) {
-      utxo = utxos.find(u => u.Id === stUtxo.Id)
+      lot = lots.find(u => u.Id === stLot.Id)
      st = true
    } else {
-      utxo = utxos.find(u => u.Id === ltUtxo.Id)
+      lot = lots.find(u => u.Id === ltLot.Id)
      st = false
    }
  }

-  if (utxo.Remaining.gte(tx.Remaining)) {
-    const disposition = createDisposition(tx, utxo, tx.Remaining, st)
+  if (lot.Remaining.gte(tx.Remaining)) {
+    const disposition = createDisposition(tx, lot, tx.Remaining, st)
    dispositions.push(disposition)
-    utxo.Remaining = utxo.Remaining.minus(tx.Remaining)
+    lot.Remaining = lot.Remaining.minus(tx.Remaining)
  } else {
-    const disposition = createDisposition(tx, utxo, utxo.Remaining, st)
+    const disposition = createDisposition(tx, lot, lot.Remaining, st)
    dispositions.push(disposition)
-    tx.Remaining = tx.Remaining.minus(utxo.Remaining)
-    utxo.Remaining = new BN(0)
-    consumeUtxos(tx)
+    tx.Remaining = tx.Remaining.minus(lot.Remaining)
+    lot.Remaining = new BN(0)
+    consumeLots(tx)
  }
 }

-const getProvisional = (tx, utxo, st) => {
-  if (utxo.Remaining.gte(tx.Remaining)) {
-    return createDisposition(tx, utxo, tx.Remaining, st)
+const getProvisional = (tx, lot, st) => {
+  if (lot.Remaining.gte(tx.Remaining)) {
+    return createDisposition(tx, lot, tx.Remaining, st)
  } else {
-    return createDisposition(tx, utxo, utxo.Remaining, st)
+    return createDisposition(tx, lot, lot.Remaining, st)
  }
 }

 txs.forEach((tx, i) => {
  if (tx.Received) return handleBuy(tx, i)
  tx.Remaining = new BN(tx.Sent)
-  return consumeUtxos(tx)
+  return consumeLots(tx)
 })

-let balances = utxos.reduce((prev,  curr) => {
+let balances = lots.reduce((prev,  curr) => {
  const asset = curr.Asset
  if (prev[asset]) {
    prev[asset] = prev[asset].plus(curr.Remaining)
@@ -127,7 +127,7 @@ let balances = utxos.reduce((prev,  curr) => {
  return prev
 }, {})

-utxos = utxos.map(u => ({
+lots = lots.map(u => ({
  ...u,
  Remaining: u.Remaining.toFixed(8),
 }))
@@ -147,8 +147,8 @@ converter.json2csv(balances).then(csv =>
 	fs.appendFileSync(`./balances.csv`, csv)
 )

-converter.json2csv(utxos).then(csv =>
-	fs.appendFileSync(`./utxos.csv`, csv)
+converter.json2csv(lots).then(csv =>
+	fs.appendFileSync(`./lots.csv`, csv)
 )

 // **** 8949 ****
--- a/lifo-conversion/index.js
+++ b/lifo-conversion/index.js
@@ -7,31 +7,31 @@ const coin = process.argv[2]

 const pre2022 = csvToJson.fieldDelimiter(',').getJsonFromCsv(`./${coin}.csv`)

-const utxos = []
+const lots = []

-const handleBuy = (utxo) => {
-	utxo.Remaining = new BN(utxo.ReceivedQuantity)
-	utxos.push(utxo)
+const handleBuy = (lot) => {
+	lot.Remaining = new BN(lot.ReceivedQuantity)
+	lots.push(lot)
 }

 const handleTrade = (trade) => {
 	if (trade.ReceivedCurrency === coin) return handleBuy(trade)
-	consumeUtxos(new BN(trade.SentQuantity))
+	consumeLots(new BN(trade.SentQuantity))
 }

-const consumeUtxos = (amount) => {
-	for (let i = utxos.length - 1; i >= 0; i--) {
-		const utxo = utxos[i]
+const consumeLots = (amount) => {
+	for (let i = lots.length - 1; i >= 0; i--) {
+		const lot = lots[i]

-		if (!utxo.Remaining) continue
+		if (!lot.Remaining) continue

-		if (utxo.Remaining.gt(amount)) {
-			utxo.Remaining = utxo.Remaining.minus(amount)
+		if (lot.Remaining.gt(amount)) {
+			lot.Remaining = lot.Remaining.minus(amount)
 			return
 		} else {
-			amount = amount.minus(utxo.Remaining)
-			utxo.Remaining = 0
-			return consumeUtxos(amount)
+			amount = amount.minus(lot.Remaining)
+			lot.Remaining = 0
+			return consumeLots(amount)
 		}
 	}
 }
@@ -46,7 +46,7 @@ pre2022.forEach(tx => {
 			break
 		case 'Sell':
 		case 'Send':
-			consumeUtxos(new BN(tx.SentQuantity))
+			consumeLots(new BN(tx.SentQuantity))
 			break
 		case 'Trade':
 			handleTrade(tx)
@@ -55,23 +55,23 @@ pre2022.forEach(tx => {
 			break
 	}

-	if (tx.FeeCurrency === coin) consumeUtxos(new BN(tx.FeeAmount))
+	if (tx.FeeCurrency === coin) consumeLots(new BN(tx.FeeAmount))
 })

-const remaining = utxos
-	.filter(utxo => !!utxo.Remaining)
-	.map(utxo => {
+const remaining = lots
+	.filter(lot => !!lot.Remaining)
+	.map(lot => {
 		return {
-			Date: utxo.Date,
+			Date: lot.Date,
 			Asset: coin,
-			Credit: utxo.Remaining.toFixed(8),
+			Credit: lot.Remaining.toFixed(8),
 			Debit: '',
-			Price: new BN(utxo['ReceivedCostBasis(USD)']).div(utxo.ReceivedQuantity).toFixed(4),
-			Original: utxo.ReceivedQuantity,
+			Price: new BN(lot['ReceivedCostBasis(USD)']).div(lot.ReceivedQuantity).toFixed(4),
+			Original: lot.ReceivedQuantity,
 		}
 	}
 )

 converter.json2csv(remaining).then(csv =>
-	fs.appendFileSync(`./${coin}-utxos.csv`, csv)
+	fs.appendFileSync(`./${coin}-lots.csv`, csv)
 );