Cost Basis Roll Forward – TRES

Period-over-period cost basis movement: opening balance, inflows, outflows, fees, realized gains, and closing balance per asset per wallet.

Why use this report?

Bridges your opening cost basis to your closing cost basis for any date range. Shows exactly what came in (acquisitions), what went out (disposals with realized gains), and what remains. This is the report auditors and accountants need to reconcile cost basis movement and verify that realized gains tie to the P&L.

Excel Tabs (3)

Tab	Rows	Columns	What It Shows
Summary	2 rows	Open Timestamp, Close Timestamp, Open Org Cost Basis ($), Close Org Cost Basis ($)	Organization-level totals: opening and closing cost basis with timestamps.
Inventory Reconciliation	One per asset per wallet	Asset, Wallet, Open/Close Inventory (T), Open/Close Cost Basis ($), Inflow/Outflow/Fees (T and $), Realized Gains ($), Unrealized Gains ($)	The core reconciliation: ties opening to closing cost basis per wallet per asset.
raw_data	One per asset per wallet	29 columns (see Key Columns below)	Full detail with platform, tags, balance IDs, and historical balance data.

Key Columns

IDENTITY

Column	What It Contains
`Asset Name / Asset Symbol / Asset Class ID`	Token identity.
`Wallet Name / Wallet Address / Wallet Tags`	Wallet identity.
`Platform`	Blockchain network.

OPENING POSITION

Column	What It Contains
`Open Timestamp`	Start date of the period.
`Open Total Inventory (T)`	Token quantity at period start.
`Open Org Cost Basis ($)`	Cost basis at period start.
`Open Historical Balance (T) / ($)`	On-chain balance at period start (for reconciliation).
`Open Unrealized Gains ($)`	Unrealized gains at period start.

PERIOD FLOWS

Column	What It Contains
`Inflow (T) / Inflow ($)`	Tokens and fiat value of acquisitions during the period.
`Outflow (T) / Outflow ($)`	Tokens and fiat value of disposals during the period.
`Fees (T) / Fees ($)`	Gas and network fees during the period.
`Realized Gains ($)`	Total realized gains/losses during the period.

CLOSING POSITION

Column	What It Contains
`Close Timestamp`	End date of the period.
`Close Total Inventory (T)`	Token quantity at period end.
`Close Org Cost Basis ($)`	Cost basis at period end.
`Close Historical Balance (T) / ($)`	On-chain balance at period end.
`Close Unrealized Gains ($)`	Unrealized gains at period end.

Use Cases

Use Case	How	Alternative Report
Period-end close	Use the Inventory Reconciliation tab to verify that Opening + Inflows - Outflows - Fees = Closing for each asset.
Realized gains reconciliation	Sum Realized Gains across all assets for the period. This should tie to your P&L.
Auditor deliverable	The Summary tab gives organization-level totals. The Inventory Reconciliation tab provides the breakdown. Together they form a complete cost basis roll forward.
Unrealized gains tracking	Compare Open vs Close Unrealized Gains to see how mark-to-market changed during the period.

Report	Extra Columns vs. This Report	Best For
Cost Basis Roll Forward	This report: period summary of cost basis movement	Period-end close, audit, P&L reconciliation
Asset Roll Forward	Same structure but for token quantities (not cost basis)	Asset quantity reconciliation
Cost Basis Stack Per Asset Cost Basis Stack Per Wallet	Individual tax lots at a point in time	Lot-level detail
Realized Gains & Losses	Transaction-level cost basis and gains	Per-transaction audit

Note: The period dates are set when you generate the report. Make sure Open Timestamp and Close Timestamp match your accounting period exactly.

Tip: The Safety Check formula: Open Inventory + Inflows - Outflows - Fees should equal Close Inventory. If it does not, investigate missing transactions.