container: lib_taxes: add support for bitcoin.tax TransferAccount column

- Is backward compatible to all rules without TransferAccount added.
  * TransferAccount value must be added via custom rules.

- Upstream appears to support TransferAccount for all years even though
  it was introduced specifically for tax years 2025+ (mileage may vary).

container/src/finance/lib/internal/lib_taxes.bash

@@ -298,10 +298,17 @@ function lib_taxes::__parse_args()
 
 function lib_taxes::__taxes()
 {
+  #
   # Supported tags (locally "global")
-  local -r _income_tags=("INCOME" "GIFTIN" "MINING" "BORROW")
-  local -r _spends_tags=("SPEND" "DONATION" "GIFT" "REPAY")
-  local -r _trades_tags=("BUY" "SELL" "SWAP" "MATCH" "REBATE" "RAW_TRADE" "PARTIAL_TRADE")
+  #
+
+  local -r _income_tags=("INCOME" "INTEREST" "GIFTIN" "MINING" "BORROW" "DEPOSIT")
+  local -r _spends_tags=("SPEND" "DONATION" "GIFT" "REPAY" "WITHDRAWAL")
+
+  local _trades_tags
+  _trades_tags+=("BUY" "SELL" "SWAP")                          # Upstream
+  _trades_tags+=("MATCH" "REBATE" "RAW_TRADE" "PARTIAL_TRADE") # Unique to `dfi`
+  declare -r _trades_tags
 
   local _print_year="$global_arg_year"
   [ -z "$_print_year" ] && _print_year="all"
@@ -355,49 +362,63 @@ function lib_taxes::__taxes_print()
   for _arg in "${_arg_tag[@]}"; do
     case "$_arg" in
       income)
+        #
         #  Date (date and time as YYYY-MM-DD HH:mm:ss Z)
-        #  Action (INCOME, GIFTIN, MINING or BORROW)
-        #  Account (account or wallet name, e.g. Coinbase or Blockchain)
-        #  Symbol (BTC, ETH, LTC, etc)
-        #  Volume (number of coins received)
-        #  Currency (optional, specify alternative to your default currency, such as USD, GBP or EUR)
+        #  Action (INCOME, INTEREST, GIFTIN, MINING, BORROW or DEPOSIT)
+        #  Account (account or wallet name, e.g. Coinbase or Ledger)
+        #  Symbol (BTC, ETH, USDC, etc)
+        #  Volume (amount of crypto received)
         #  Total (Fair price or value in Currency or your home currency, or blank for market value
+        #  Currency (optional, specify alternative to your default currency, such as USD, GBP or EUR)
+        #  TransferAccount (name of sending account for DEPOSIT)
         #  Memo (optional, name of sender or item sold)
-        #  For example,
-        #  Date,Action,Account,Symbol,Volume
-        #  2020-01-01 13:00:00 -0800,INCOME,"Blockchain Wallet",BTC,1
+        #
+        #  For example:
+        #
+        #    Date,Action,Account,Symbol,Volume
+        #    2020-01-01 13:00:00 -0800,INCOME,"Blockchain Wallet",BTC,1
+        #
         local _tags=("${_income_tags[@]}")
         local _is_income=true
         ;;
       spend | spends)
+        #
         #  Date (date and time as YYYY-MM-DD HH:mm:ss Z)
-        #  Action (SPEND, DONATION, GIFT or REPAY)
-        #  Account (name of account or wallet, e.g. Coinbase or Blockchain)
-        #  Symbol (BTC, LTC, ETH, etc)
-        #  Volume (number of coins spent)
-        #  Currency (optional, specify alternative to your default currency, such as USD, GBP or EUR)
+        #  Action (SPEND, DONATION, GIFT, REPAY or WITHDRAWAL)
+        #  Account (name of account or wallet, e.g. Coinbase or Ledger)
+        #  Symbol (BTC, ETH, USDC, etc)
+        #  Volume (amount of crypto spent or sent)
         #  Total (Fair price or cost in Currency or your home currency, or blank for market value
+        #  Currency (optional, specify alternative to your default currency, such as USD, GBP or EUR)
+        #  TransferAccount (name of receiving account for WITHDRAWAL)
         #  Memo (optional, name of recipient or item purchased)
-        #  For example,
-        #  Date,Action,Account,Symbol,Volume,Total,Currency
-        #  2020-01-01 13:00:00 -0800,SPEND,"Blockchain Wallet",BTC,1,
+        #
+        #  For example:
+        #
+        #    Date,Action,Account,Symbol,Volume,Total,Currency
+        #    2020-01-01 13:00:00 -0800,SPEND,"Blockchain Wallet",BTC,1,500,USD
+        #
         local _tags=("${_spends_tags[@]}")
         local _is_spends=true
         ;;
       trade | trades)
+        #
         #  Date (date and time as YYYY-MM-DD HH:mm:ss Z)
         #  Action (BUY, SELL or SWAP)
-        #  Account (override the exchange or wallet name, e.g. Coinbase)
         #  Symbol (BTC, LTC, DASH, etc)
         #  Volume (number of coins traded)
         #  Currency (specify currency such as USD, GBP, EUR or coins, BTC or LTC)
+        #  Account (override the exchange or wallet name, e.g. Coinbase)
         #  Total (you can use the total Currency amount or price per coin)
         #  Price (price per coin in Currency or blank for lookup)
-        #  FeeCurrency (currency of fee if different than Currency)
         #  Fee (any additional costs of the trade)
-        #  For example,
-        #  Date,Action,Account,Symbol,Volume,Price,Currency,Fee
-        #  2020-01-01 13:00:00 -0800,BUY,Coinbase,BTC,1500,USD,5.50
+        #  FeeCurrency (currency of fee if different than Currency)
+        #
+        #  For example:
+        #
+        #    Date,Action,Account,Symbol,Volume,Price,Currency,Fee
+        #    2020-01-01 13:00:00 -0800,BUY,Coinbase,BTC,1,500,USD,5.50
+        #
         local _tags=("${_trades_tags[@]}")
         local _is_trades=true
         ;;
@@ -434,16 +455,17 @@ function lib_taxes::__taxes_print()
           | xan select '"posting-comment"' \
           | tail -n +2 \
           | sed -e 's:"::g' -e '/^$/d' \
-          | gawk -v tag="$_tag" -v is_trades="$_is_trades" \
+          | gawk \
+            -v tag="$_tag" \
+            -v is_income="$_is_income" -v is_spends="$_is_spends" -v is_trades="$_is_trades" \
             'BEGIN {
                FS=OFS=","
 
                str_one="Date" OFS "Action" OFS "Account" OFS "Symbol" OFS "Volume" OFS "Currency" OFS "Total"
                str_two="FeeCurrency" OFS "Fee"
+               str_three="TransferAccount"
 
-               has_fee = (is_trades ? 1 : 0)
-               printf (has_fee ? str_one OFS str_two : str_one OFS "Memo")
-
+               printf (is_trades ? str_one OFS str_two : str_one OFS "Memo" OFS str_three)
                printf "\n"
              }
              {
@@ -456,12 +478,14 @@ function lib_taxes::__taxes_print()
                Volume = $5
                Currency = $6
                Total = $7
-               Memo = (has_fee ? "" : $8)
-               if (has_fee)
+               Memo = (is_trades ? "" : $8)
+               if (is_trades)
                  {
-                   FeeCurrency = (has_fee && $9 != "" ? $8 : "")
+                   FeeCurrency = ($9 != "" ? $8 : "")
                    Fee = (FeeCurrency && $9 != 0 ? $9 : "")
                  }
+               # NOTE: TransferAccount value added by custom-rules
+               TransferAccount = (is_trades ? "" : $9)
 
                # Total is a literal 0. Get market value from bitcoin.tax
                if (Total == 0) {Total=""}
@@ -544,7 +568,7 @@ function lib_taxes::__taxes_print()
 
                # 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)
+               if (is_trades && FeeCurrency != "USD" && Fee)
                  {
                    printf Date OFS "SPEND" OFS Account OFS
                    printf FeeCurrency OFS Fee OFS "USD"
@@ -569,7 +593,7 @@ function lib_taxes::__taxes_print()
                    printf Currency OFS
                    printf Total OFS
 
-                   if (has_fee)
+                   if (!is_income)
                      {
                        # TODO: HACK: see #51 (and related lib_taxes work-around)
                        # NOTE: cost-basis *MUST* be calculated within preprocess
@@ -579,12 +603,19 @@ function lib_taxes::__taxes_print()
                          }
                        else
                          {
-                           printf FeeCurrency OFS Fee
+                           if (is_trades)
+                             {
+                               printf FeeCurrency OFS Fee
+                             }
+                           else
+                             {
+                               printf Memo OFS TransferAccount
+                             }
                          }
                      }
                    else
                      {
-                       printf Memo
+                       printf Memo OFS TransferAccount
                      }
 
                    printf "\n"
@@ -1240,6 +1271,13 @@ function lib_taxes::__reports_patch()
       && sort -ru -o "$_spends" "$_spends"
   fi
 
+  # Allow impl to add to header while providing backward compat for all rules (repo/custom)
+  local -r _files=("$_income" "$_spends" "$_trades")
+  local -r _csvclean=("csvclean" "--fill-short-rows")
+  for _file in "${_files[@]}"; do
+    [[ -f "$_file" && -s "$_file" ]] && echo "$("${_csvclean[@]}" "${_file}")" >"${_file}"
+  done
+
   #
   # Verify success of patches
   #
@@ -1282,7 +1320,7 @@ function lib_taxes::__reports_obfs()
   # NOTE: functions inherit local vars
   case "$_arg_tag" in
     income | spends)
-      local _all_columns="Date,Action,Account,Symbol,Volume,Currency,Total,Memo"
+      local _all_columns="Date,Action,Account,Symbol,Volume,Currency,Total,Memo,TransferAccount"
       local _obfs_columns=("Account" "Memo")
       ;;
     trades)