Cost Basis Stack Per Asset and Cost Basis Stack Per Wallet – TRES

Individual tax lots (acquisition layers) for each asset in each wallet: purchase date, cost per unit, unrealized gains, and impairment data. If you track cost basis on a Universal (per Asset) configuration, you will use the Cost Basis Stack Per Asset report. If you track cost basis on a per Wallet configuration, you will use the Cost Basis Stack Per Wallet report.

Why use this report?

Shows every individual tax lot in your portfolio: when it was acquired, at what price, how much remains, and the current unrealized gain or loss. This is the report you need for FIFO/LIFO analysis, tax-loss harvesting decisions, and lot-level audit. It also includes impairment and fair value data for accounting standards compliance.

Excel Tabs (1)

Tab	Rows	Columns	What It Shows
raw_data	One per tax lot per wallet	22 columns (see Key Columns below)	Every open tax lot across all wallets.

Key Columns

LOT IDENTITY

Column	What It Contains
`Asset Class Symbol / Asset Symbol`	Asset class and specific token ticker.
`Wallet Name / Wallet Address`	Which wallet holds this lot.
`Purchased By`	Wallet that originally acquired this lot (may differ after internal transfers).
`Purchase Platform`	Blockchain where the acquisition happened.

COST DATA

Column	What It Contains
`Purchase Amount (T)`	Token quantity in this lot (remaining after partial disposals).
`Purchase Cost ($)`	Total cost basis for this lot.
`Purchase Cost Unit ($)`	Cost per token at acquisition.
`Purchase Timestamp`	When this lot was acquired.
`Purchase Hash`	Transaction hash of the original acquisition.

FAIR VALUE & UNREALIZED GAINS

Column	What It Contains
`Fair Value ($)`	Current fair market value of this lot.
`Fair Value Unit ($)`	Current price per token.
`Fair Value Date`	Date of the fair value pricing.
`Unrealized Gains [Fair-Cost] ($)`	Fair Value minus Purchase Cost. Positive = unrealized gain.

IMPAIRMENT (for accounting standards)

Column	What It Contains
`Min Price ($)`	Lowest price observed during the holding period.
`Min Price Date`	When the minimum price occurred.
`Min Price Start Date / End Date`	Date range for the minimum price observation.
`Min Pos. Value ($)`	Position value at minimum price.
`Unrealized Imp. [Cost-Min] ($)`	Impairment: Cost minus Min Value. Used for ASC 350 impairment testing.

VERIFICATION

Column	What It Contains
`Verification`	"verified" or "unverified". Whether the asset has confirmed pricing.

Use Cases

Use Case	How	Alternative Report
Tax-loss harvesting	Filter by Unrealized Gains < 0 to find lots with unrealized losses. Sell to realize the loss before year-end.
FIFO/LIFO verification	Sort by Purchase Timestamp per asset. Under FIFO, the oldest lots should be consumed first.
Impairment testing (US GAAP)	Use Unrealized Imp. [Cost-Min] for ASC 350 impairment calculations. Min Price columns provide the evidence.
Fair value reporting (ASU 2023-08)	Use Fair Value and Unrealized Gains columns for fair value model reporting.
Lot-level audit	Provide to auditors as evidence of the full cost basis stack with acquisition details.

Report	Extra Columns vs. This Report	Best For
Cost Basis Stack Per Asset Cost Basis Stack Per Wallet	This report: Individual tax lots with purchase price and unrealized gains	Lot-level analysis, tax-loss harvesting
Cost Basis Inventory	Sub-transaction level inventory build-up	Inventory verification
Cost Basis Roll Forward	Period summary of cost basis changes	Financial statement reconciliation
Revaluation Report	Unrealized gains/losses for mark-to-market	Period-end revaluation

Note: This report shows open (remaining) lots only. Fully consumed lots do not appear. For the history of how lots were consumed, use the Cost Breakdown Raw Transactions report.

Tip: The Purchased By fields may differ from Wallet Name after internal transfers. This means the lot was originally acquired by one wallet and later transferred internally.