Merge pull request #96 into master

731a8c9 hledger-flow: changelly: cost-basis comments for bitcoin.tax (Aaron Fiore) f228da9 hledger-flow: bittrex: cost-basis work-around for bitcoin.tax (Aaron Fiore) 1975e1d hledger-flow: coinbase: cost-basis work-around for bitcoin.tax (Aaron Fiore) 2c1b896 hledger-flow: gemini: exchange: cost-basis work-around for bitcoin.tax (Aaron Fiore) 6d119df container: lib_taxes: cost-basis work-around for bitcoin.tax (Aaron Fiore)
2024-07-29 16:21:51 -07:00
parent 5b3693ebc1 731a8c9563
commit ad903387c8
7 changed files with 351 additions and 27 deletions
--- a/container/src/finance/lib/internal/lib_taxes.bash
+++ b/container/src/finance/lib/internal/lib_taxes.bash
@@ -421,8 +421,10 @@ function lib_taxes::__taxes_print()
      #     since it's technically *not* income (such as card cashback rebates)
      #
      #   - "RAW_TRADE" has no need for a parser/formatter since the comment
-      #     contains all of the trade but *MUST* contain tags found within
-      #     trades tags (BUY/SELL/FEE) in order to be printed and not skipped.
+      #     contains all of the trade but
+      #       * *MUST* contain tags found within trades tags (BUY/SELL/FEE)
+      #         in order to be printed and not skipped.
+      #       * TODO: HACK: *MUST* have cost-basis calculated here (for #51)

      # TODO: AAVE/Compound income formatter (may be replaced by contract query)

@@ -477,11 +479,84 @@ function lib_taxes::__taxes_print()
               if (Total ~ /\./) {sub("0*$", "", Total); sub("\\.$", "", Total)}
               if (Fee ~ /\./) {sub("0*$", "", Fee); sub("\\.$", "", Fee)}

+               # TODO: HACK: cost-basis calculated here (instead of preprocess) for #51
+               if (tag == "RAW_TRADE")
+                 {
+                   printf Date OFS Action OFS Account OFS
+
+                   switch (Action)
+                     {
+                       case "SELL":
+                         if (FeeCurrency == Symbol)
+                           {
+                             if (Fee ~ /\./)
+                               {
+                                 split(Fee, cost_basis, ".")
+                                 rhs=length(cost_basis[2])
+                                 CostBasis=sprintf("%." rhs "f", Volume - Fee)
+                               }
+                             else
+                               {
+                                 CostBasis=Volume - Fee
+                               }
+                           }
+                         else
+                           {
+                             CostBasis=Volume
+                           }
+
+                         printf Currency OFS Total OFS Symbol OFS CostBasis OFS
+                         break
+
+                       case "BUY":
+                         if (FeeCurrency == Currency)
+                           {
+                             if (Fee ~ /\./)
+                               {
+                                 split(Fee, cost_basis, ".")
+                                 rhs=length(cost_basis[2])
+                                 CostBasis=sprintf("%." rhs "f", Total + Fee)
+                               }
+                             else
+                               {
+                                 CostBasis=Total + Fee
+                               }
+                           }
+                         else
+                           {
+                             CostBasis=Total
+                           }
+
+                         printf Symbol OFS Volume OFS Currency OFS CostBasis OFS
+                         break
+
+                       default:
+                         printf "FATAL: unsupported Action: " Action
+                         print $0
+                         exit
+                     }
+
+                   printf OFS  # FeeCurrency handled below
+                               # Fee handled below
+                   printf "\n"
+                 }
+
+               # TODO: HACK: print SPEND line for non-fiat fee (see #51)
+               # NOTE: cost-basis *MUST* be calculated above or within preprocess
+               if (is_trades && has_fee && FeeCurrency != "USD" && Fee)
+                 {
+                   printf Date OFS "SPEND" OFS Account OFS
+                   printf FeeCurrency OFS Fee OFS "USD"
+                   printf "\n";
+                 }
+
               # - Drop USD-only spends (such as with Coinbase Card) because they are not needed.
               # - Do not print empty USD entries or empty symbol (Algorand) entries.
               # - Do not print testnet symbols.
               # TODO: regexp optimize
-               if ((Symbol != "USD" && Symbol != Currency) \
+               # TODO: HACK (isolating from RAW_TRADE): see #51 (and related lib_taxes work-around)
+               if (tag != "RAW_TRADE" \
+                 && (Symbol != "USD" && Symbol != Currency) \
                 && Volume != 0 && Volume != "" \
                 && Symbol != "BTCt" && Symbol != "DOGEt" && Symbol != "tLTC" && Symbol != "LTCTEST")
                 {
@@ -492,7 +567,24 @@ function lib_taxes::__taxes_print()
                   printf Volume OFS
                   printf Currency OFS
                   printf Total OFS
-                   printf (has_fee ? FeeCurrency OFS Fee : Memo)
+
+                   if (has_fee)
+                     {
+                       # TODO: HACK: see #51 (and related lib_taxes work-around)
+                       # NOTE: cost-basis *MUST* be calculated within preprocess
+                       if (is_trades && Fee && FeeCurrency != "USD")
+                         {
+                           printf "" OFS ""
+                         }
+                       else
+                         {
+                           printf FeeCurrency OFS Fee
+                         }
+                     }
+                   else
+                     {
+                       printf Memo
+                     }

                   printf "\n"
                 }
@@ -632,17 +724,77 @@ function lib_taxes::__taxes_print()
               switch (Action)
                 {
                   case "SELL":
+                     # TODO: HACK: cost-basis calculated here (instead of preprocess) for #51
+                     if (FeeCurrency == Symbol)
+                       {
+                         if (Fee ~ /\./)
+                           {
+                             split(Fee, cost_basis, ".")
+                             rhs=length(cost_basis[2])
+                             CostBasis=sprintf("%." rhs "f", Volume - Fee)
+                           }
+                         else
+                           {
+                             CostBasis=Volume - Fee
+                           }
+                       }
+                     else
+                       {
+                         CostBasis=Volume
+                       }
+
                     printf Date OFS Action OFS Account OFS
-                     printf Currency OFS Total OFS Symbol OFS Volume OFS
-                     printf FeeCurrency OFS Fee
+                     printf Currency OFS Total OFS Symbol OFS CostBasis OFS
+                     printf OFS  # FeeCurrency/Fee handled below
+                                 # Fee handled below
                     printf "\n"
+
+                     # TODO: HACK: print SPEND line for non-fiat fee (see #51)
+                     # NOTE: cost-basis *MUST* be calculated above or within preprocess
+                     if (FeeCurrency != "USD")
+                       {
+                         printf Date OFS "SPEND" OFS Account OFS
+                         printf FeeCurrency OFS Fee OFS "USD"
+                         printf "\n";
+                       }
                     break
+
                   case "BUY":
+                     # TODO: HACK: cost-basis calculated here (instead of preprocess) for #51
+                     if (FeeCurrency == Currency)
+                       {
+                         if (Fee ~ /\./)
+                           {
+                             split(Fee, cost_basis, ".")
+                             rhs=length(cost_basis[2])
+                             CostBasis=sprintf("%." rhs "f", Total + Fee)
+                           }
+                         else
+                           {
+                             CostBasis=Total + Fee
+                           }
+                       }
+                     else
+                       {
+                         CostBasis=Total
+                       }
+
                     printf Date OFS Action OFS Account OFS
-                     printf Symbol OFS Volume OFS Currency OFS Total OFS
-                     printf FeeCurrency OFS Fee
+                     printf Symbol OFS Volume OFS Currency OFS CostBasis OFS
+                     printf OFS  # FeeCurrency handled below
+                                 # Fee handled below
                     printf "\n"
+
+                     # TODO: HACK: print SPEND line for non-fiat fee (see #51)
+                     # NOTE: cost-basis *MUST* be calculated above or within preprocess
+                     if (FeeCurrency != "USD")
+                       {
+                         printf Date OFS "SPEND" OFS Account OFS
+                         printf FeeCurrency OFS Fee OFS "USD"
+                         printf "\n";
+                       }
                     break
+
                   case "BORROW":
                     # Reset tail end vars since this is an "INCOME" tag
                     FeeCurrency = $14
@@ -763,17 +915,36 @@ function lib_taxes::__taxes_print()
               if (Total ~ /\./) {sub("0*$", "", Total); sub("\\.$", "", Total)}
               if (Fee ~ /\./) {sub("0*$", "", Fee); sub("\\.$", "", Fee)}

+               # TODO: HACK: cost-basis calculated here (instead of preprocess) for #51
+               if (FeeCurrency == Currency)
+                 {
+                   if (Action == "BUY") {CostBasis=Total + Fee}
+                   else {CostBasis=Total - Fee}
+                 }
+               else
+                 {
+                   CostBasis=Total
+                 }
+
               printf Date OFS
               printf Action OFS
               printf Account OFS
               printf Symbol OFS
               printf Volume OFS
               printf Currency OFS
-               printf Total OFS
-               printf FeeCurrency OFS
-               printf Fee
-
+               printf CostBasis OFS
+               printf OFS  # FeeCurrency handled below
+                           # Fee handled below
               printf "\n";
+
+               # TODO: HACK: print SPEND line for non-fiat fee (see #51)
+               # NOTE: cost-basis *MUST* be calculated above
+               if (FeeCurrency != "USD")
+                 {
+                   printf Date OFS "SPEND" OFS Account OFS
+                   printf FeeCurrency OFS Fee OFS "USD"
+                   printf "\n";
+                 }
             }'
      fi

@@ -963,10 +1134,13 @@ function lib_taxes::__reports_patch()
  # Ensure appropriate tags in respective files
  #
  # NOTE:
-  #
  #   - Due to PARTIAL_TRADES, there may be a lone FEE SPEND straggler
  #   - Due to MATCH, income/spend BORROW/REPAY may be in trades output
-  #   - Bitcoin.tax will allow SPENDS in trades file with error complaints
+  #   - Bitcoin.tax:
+  #       * will allow SPENDS in trades file (though, with error complaints)
+  #       * TODO: HACK: due to #51, trades with non-fiat fees will need a SPEND
+  #         line added for the disposal of said fee until upstream resolves
+  #         their importer.
  #
  # WARNING:
  #   - Do *NOT* do a unique sort here!
--- a/container/src/hledger-flow/accounts/bittrex/bittrex-shared.bash
+++ b/container/src/hledger-flow/accounts/bittrex/bittrex-shared.bash
@@ -60,6 +60,7 @@ function parse_deposit()
         printf("%.8f", $4); printf OFS  # Amount
         printf OFS                      # Proceeds
         printf OFS                      # Fees
+         printf OFS                      # Cost-basis
         printf $5 OFS                   # Destination
         printf $6 OFS                   # TXID
         printf "IN" OFS                 # Direction
@@ -90,6 +91,22 @@ function parse_trade()
         # So, turn BTC-USD into two separate columns.
         sub(/-/, ",", $4)

+         # TODO: HACK: see #51 and respective lib_taxes work-around
+         # Calculate cost-basis
+         switch ($3)
+           {
+             case "BUY":
+               cost_basis=sprintf("%.8f", $6 + $7)
+               break
+             case "SELL":
+               cost_basis=sprintf("%.8f", $6 - $7)
+               break
+             default:
+               printf "FATAL: unsupported order type: " $3
+               print $0
+               exit
+           }
+
         printf $1 OFS                   # UID
         printf date OFS                 # Date
         printf "TRADE" OFS              # Type
@@ -99,6 +116,7 @@ function parse_trade()
         printf("%.8f", $5); printf OFS  # Amount
         printf("%.8f", $6); printf OFS  # Proceeds
         printf("%.8f", $7); printf OFS  # Fees
+         printf cost_basis OFS           # Cost-basis
         printf OFS                      # Destination
         printf OFS                      # TXID
         printf OFS                      # Direction
@@ -129,6 +147,7 @@ function parse_withdrawal()
         printf("%.8f", $4); printf OFS  # Amount
         printf OFS                      # Proceeds
         printf("%.8f", $5); printf OFS  # Fees
+         printf OFS                      # Cost-basis
         printf $6 OFS                   # Destination
         printf $7 OFS                   # TXID
         printf "OUT" OFS                # Direction
--- a/container/src/hledger-flow/accounts/bittrex/bittrex-shared.rules
+++ b/container/src/hledger-flow/accounts/bittrex/bittrex-shared.rules
@@ -15,7 +15,7 @@
 # You should have received a copy of the GNU General Public License
 # along with this program. If not, see <https://www.gnu.org/licenses/>.

-fields code_,date,type,order_type,currency_one,currency_two,amount_,proceeds,fees,destination,txid,direction,subaccount
+fields code_,date,type,order_type,currency_one,currency_two,amount_,proceeds,fees,cost_basis,destination,txid,direction,subaccount
 date-format %Y-%m-%d %H:%M:%S
 description %date +0000

@@ -59,7 +59,6 @@ if %type ^TRADE$
  amount %amount_ %currency_one @@ %proceeds %currency_two
  account2 assets:bittrex:%subaccount:%currency_two
  comment type:%type, order_type:%order_type, code:%code_, taxed_as:%order_type
-  comment2 %date +0000,BUY,bittrex,%currency_one,%amount_,%currency_two,%proceeds,,

 if %type ^TRADE$
 & %fees [1-9]
@@ -67,11 +66,48 @@ if %type ^TRADE$
  amount3 -%fees %currency_two
  account4 expenses:bittrex:%subaccount:fees:trades:%currency_two
  amount4 %fees %currency_two
-  comment2 %date +0000,BUY,bittrex,%currency_one,%amount_,%currency_two,%proceeds,%currency_two,%fees
+
+#
+# BUY
+#
+
+if %type ^TRADE$
+& %order_type ^BUY$
+  comment2 %date +0000,BUY,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,,
+
+if %type ^TRADE$
+& %order_type ^BUY$
+& %fees [1-9]
+  comment2 %date +0000,BUY,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,%currency_two,%fees
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost_basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^TRADE$
+& %order_type ^BUY$
+& %fees [1-9]
+& %currency_two ^USD$
+  comment2 %date +0000,BUY,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,,
+
+#
+# SELL
+#

 if %type ^TRADE$
 & %order_type ^SELL$
  amount -%amount_ %currency_one @@ %proceeds %currency_two
-  comment2 %date +0000,SELL,bittrex,%currency_one,%amount_,%currency_two,%proceeds,%currency_two,%fees
+  comment2 %date +0000,SELL,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,,
+
+if %type ^TRADE$
+& %order_type ^SELL$
+& %fees [1-9]
+  comment2 %date +0000,SELL,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,%currency_two,%fees
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost_basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^TRADE$
+& %order_type ^SELL$
+& %fees [1-9]
+& %currency_two ^USD$
+  comment2 %date +0000,SELL,bittrex,%currency_one,%amount_,%currency_two,%cost_basis,,

 # vim: sw=2 sts=2 si ai et
--- a/container/src/hledger-flow/accounts/changelly/changelly-shared.rules
+++ b/container/src/hledger-flow/accounts/changelly/changelly-shared.rules
@@ -26,10 +26,19 @@ account3 assets:changelly:%subaccount:%currency_from
 amount3 -%currency_from_amount %currency_from @@ %currency_to_amount %currency_to
 account4 equity:changelly:%subaccount:deposit:%currency_to

-# NOTE: fee is not added to cost-basis here because currency_to_amount includes
-#   that automatically (it deducts the fee and computes into currency_to_amount).
-# NOTE: because the fee is considered a facilitation fee for the trade,
-#   *don't* use the provided %fee and instead use the adjust cost-basis instead.
+# NOTE:
+#
+#   - %fee is not added to cost-basis here because %currency_to_amount includes
+#     the fee (it adjusts the proceeds and computes into %currency_to_amount).
+#
+#   - %fee is considered a facilitation fee for the trade; so *don't* add to
+#     column (see above).
+#
+#   - %currency_from_amount is fully disposed (as the adjustment happens to
+#     %currency_to_amount).
+#
+#   - For details, see #51.
+#
 comment rate:%rate, destination:%destination, taxed_as:SELL
 comment2 %date +0000,SELL,changelly,%currency_from,%currency_from_amount,%currency_to,%currency_to_amount,,

--- a/container/src/hledger-flow/accounts/coinbase/coinbase-shared.rules
+++ b/container/src/hledger-flow/accounts/coinbase/coinbase-shared.rules
@@ -359,7 +359,17 @@ if %type ^buy$
  account2 assets:coinbase:%subaccount:%buy_total_currency
  comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, buy_id:%buy_id, taxed_as:BUY
  comment2 %created_at +0000,BUY,coinbase,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,
-# NOTE: cost-basis = proceeds + fee = %buy_total_amount (but do *NOT* include Fee/FeeCurrency column)
+
+if %type ^buy$
+& %buy_fee_amount [1-9]
+  comment2 %created_at +0000,BUY,coinbase,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,%buy_fee_currency,%buy_fee_amount
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost-basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^buy$
+& %buy_fee_amount [1-9]
+& %buy_fee_currency ^USD$
+  comment2 %created_at +0000,BUY,coinbase,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,

 if %type ^buy$
 & %buy_total_currency ^USDC$
@@ -404,7 +414,17 @@ if %type ^sell$
  account2 assets:coinbase:%subaccount:%sell_total_currency
  comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, sell_id:%sell_id, taxed_as:SELL
  comment2 %created_at +0000,SELL,coinbase,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,
-# NOTE: cost-basis = sale - fee = %sell_total_amount (but do *NOT* include Fee/FeeCurrency column)
+
+if %type ^sell$
+& %sell_fee_amount [1-9]
+  comment2 %created_at +0000,SELL,coinbase,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,%sell_fee_currency,%sell_fee_amount
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost-basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^sell$
+& %sell_fee_amount [1-9]
+& %sell_fee_currency ^USD$
+  comment2 %created_at +0000,SELL,coinbase,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,

 if %type ^sell$
 & %sell_total_currency ^USDC$
@@ -689,6 +709,23 @@ if %type ^advanced_trade_fill$
  comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, advanced_trade_fill_fill_price:%advanced_trade_fill_fill_price, advanced_trade_fill_product_id:%advanced_trade_fill_product_id, advanced_trade_fill_order_id:%advanced_trade_fill_order_id, advanced_trade_fill_order_side:%advanced_trade_fill_order_side, advanced_trade_fill_pair_lhs:%advanced_trade_fill_pair_lhs, advanced_trade_fill_pair_rhs:%advanced_trade_fill_pair_rhs, direction:%direction, taxed_as:BUY
  comment2 %created_at +0000,BUY,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,

+if %type ^advanced_trade_fill$
+& %advanced_trade_fill_order_side ^buy$
+& %advanced_trade_fill_real_value_amount [1-9]
+& %advanced_trade_fill_commission [1-9]
+& %direction ^IN$
+  comment2 %created_at +0000,BUY,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_commission
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost-basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^advanced_trade_fill$
+& %advanced_trade_fill_order_side ^buy$
+& %advanced_trade_fill_real_value_amount [1-9]
+& %advanced_trade_fill_commission [1-9]
+& %advanced_trade_fill_pair_rhs ^USD$
+& %direction ^IN$
+  comment2 %created_at +0000,BUY,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+
 #
 # SELL
 #
@@ -708,4 +745,21 @@ if %type ^advanced_trade_fill$
  comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, advanced_trade_fill_fill_price:%advanced_trade_fill_fill_price, advanced_trade_fill_product_id:%advanced_trade_fill_product_id, advanced_trade_fill_order_id:%advanced_trade_fill_order_id, advanced_trade_fill_order_side:%advanced_trade_fill_order_side, advanced_trade_fill_pair_lhs:%advanced_trade_fill_pair_lhs, advanced_trade_fill_pair_rhs:%advanced_trade_fill_pair_rhs, direction:%direction, taxed_as:SELL
  comment2 %created_at +0000,SELL,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,

+if %type ^advanced_trade_fill$
+& %advanced_trade_fill_order_side ^sell$
+& %advanced_trade_fill_real_value_amount [1-9]
+& %advanced_trade_fill_commission [1-9]
+& %direction ^OUT$
+  comment2 %created_at +0000,SELL,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_commission
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost-basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %type ^advanced_trade_fill$
+& %advanced_trade_fill_order_side ^sell$
+& %advanced_trade_fill_real_value_amount [1-9]
+& %advanced_trade_fill_commission [1-9]
+& %advanced_trade_fill_pair_rhs ^USD$
+& %direction ^OUT$
+  comment2 %created_at +0000,SELL,coinbase,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+
 # vim: sw=2 sts=2 si ai et
--- a/container/src/hledger-flow/accounts/gemini/gemini-exchange-shared.rules
+++ b/container/src/hledger-flow/accounts/gemini/gemini-exchange-shared.rules
@@ -15,7 +15,7 @@
 # You should have received a copy of the GNU General Public License
 # along with this program. If not, see <https://www.gnu.org/licenses/>.

-fields code_,date,type,order_type,currency_one,currency_two,amount_,cost,fees,destination,txid,direction,subaccount
+fields code_,date,type,order_type,currency_one,currency_two,amount_,cost,fees,cost_basis,destination,txid,direction,subaccount

 date-format %Y-%m-%d %H:%M:%S
 description %date +0000
@@ -92,12 +92,24 @@ if %type ^TRADE$
 if %order_type ^Buy$
  amount %amount_ %currency_one @@ %cost %currency_two
  comment type:%type, order_type:%order_type, order_id:%txid, tid:%code_, taxed_as:BUY
-  comment2 %date +0000,BUY,gemini,%currency_one,%amount_,%currency_two,%cost,%currency_two,%fees
+  comment2 %date +0000,BUY,gemini,%currency_one,%amount_,%currency_two,%cost_basis,%currency_two,%fees
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost_basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %order_type ^Buy$
+& %currency_two ^USD$
+  comment2 %date +0000,BUY,gemini,%currency_one,%amount_,%currency_two,%cost_basis,,

 if %order_type ^Sell$
  amount -%amount_ %currency_one @@ %cost %currency_two
  comment type:%type, order_type:%order_type, order_id:%txid, tid:%code_, taxed_as:SELL
-  comment2 %date +0000,SELL,gemini,%currency_one,%amount_,%currency_two,%cost,%currency_two,%fees
+  comment2 %date +0000,SELL,gemini,%currency_one,%amount_,%currency_two,%cost_basis,%currency_two,%fees
+# TODO: HACK: re: #51, FeeCurrency and Fee are added even though cost_basis is calculated (for non-fiat fee disposal, see lib_taxes)
+
+# TODO: HACK: see #51 and respective lib_taxes work-around
+if %order_type ^Sell$
+& %currency_two ^USD$
+  comment2 %date +0000,SELL,gemini,%currency_one,%amount_,%currency_two,%cost_basis,,

 # GUSD/USD workaround (see preprocess)
 if %type ^TRADE$
--- a/container/src/hledger-flow/accounts/gemini/gemini-shared.bash
+++ b/container/src/hledger-flow/accounts/gemini/gemini-shared.bash
@@ -111,6 +111,7 @@ function parse_transfers()
             }
           printf info_feeAmount OFS

+           printf OFS             # Cost-basis (N/A)
           printf $8 OFS          # Destination (info_destination)
           printf $9 OFS          # TXID (info_txHash)

@@ -176,6 +177,7 @@ function parse_transfers()

           printf OFS             # Price (N/A)
           printf OFS             # Fees (N/A)
+           printf OFS             # Cost-basis (N/A)
           printf $6 OFS          # Destination (info_destination)
           printf $7 OFS          # TXID (info_txHash)

@@ -250,6 +252,23 @@ function parse_trades()
         }
       printf fee_amount OFS  # Fees

+       # TODO: HACK: see #51 and respective lib_taxes work-around
+       # Calculate cost-basis
+       switch ($5)
+          {
+            case "Buy":
+              cost_basis=sprintf("%.8f", cost + fee_amount)
+              break
+            case "Sell":
+              cost_basis=sprintf("%.8f", cost - fee_amount)
+              break
+            default:
+              printf "FATAL: unsupported order type: " $5
+              print $0
+              exit
+          }
+       printf cost_basis OFS
+
       printf OFS      # Destination (N/A)
       printf $10 OFS  # TXID (tid)

@@ -309,6 +328,7 @@ function parse_earn()
       printf priceAmount OFS

       printf OFS  # Fees
+       printf OFS  # Cost-basis
       printf OFS  # Destination
       printf OFS  # TXID