Merge pull request #338 into master

7565982d CHANGELOG: add 1.4.2 (Aaron Fiore)
ef6f00f0 client: manifest: bump version to v1.4.2 (Aaron Fiore)

CHANGELOG.md

@@ -18,6 +18,44 @@
 
 # Changelog (`docker-finance`)
 
+## 1.4.2 - 2026-03-31
+
+In summary; this patch release contains the following:
+
+- Important tax-related fixes for:
+  * Compound (COMP rewards)
+  * Coinbase (1099-DA related)
+  * Ethereum (spam income)
+- PayPal Business cash back rewards account fix
+- Gemini Exchange transfer method accounting fix (GUSD/USD)
+- Small dependency enhancement (`bash-completion`)
+- Bump to the latest `hledger` (1.52)
+
+### 1.4.2 - Fixes
+
+- Add to taxable income to Ethereum spam rules ([#329](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/329))
+- Compound (Ethereum): fix missing `INCOME` tag ([#330](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/330))
+- ⚠️ **Potentially breaking** Coinbase: refactor `%created_at`, add `%taxed_at` timestamp for 1099-DA ([#334](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/334))
+  * For tax year 2025+, since Coinbase uses Eastern Time for tax reporting (and since `%created_at` returns UTC); `%taxed_at` (and form 8949) must align with 1099-DA.
+  * **MUST** adjust any custom tax rules by dropping the timezone after `%created_at` and renaming to `%taxed_at` then re-`import` and re-`taxes` as needed.
+- PayPal Business: treat cash back rebate as expense reduction ([#336](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/336))
+- Gemini Exchange: fix transfer method detection for Gemini Exchange if no on-chain transfers occurred for the given year ([#337](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/337))
+
+### 1.4.2 - Enhancements
+
+- Add more spam to Ethereum spam rules ([#329](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/329))
+- Add `bash-completion` to base dependencies ([#331](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/331))
+  * Allows completion for supported packages
+  * Adds TODOs to current `dfi` completion (see [#332](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/issues/332))
+
+### 1.4.2 - Updates
+
+- Bump `hledger` to 1.52 ([#333](https://gitea.evergreencrypto.co/EvergreenCrypto/docker-finance/pulls/333))
+
+### 1.4.2 - Contributors
+
+- Aaron Fiore
+
 ## 1.4.1 - 2026-03-18
 
 This patch release fixes broken `import` for Trezor Suite v25.9.1+ by adding new FS support and backward compatibility.

client/Dockerfiles/remote/docker-finance/finance/Dockerfile.archlinux

@@ -49,6 +49,7 @@ RUN pacman -Syu \
 
 # Base packages
 RUN pacman -Syu \
+  bash-completion \
   bc \
   csvkit \
   vim \

client/Dockerfiles/remote/hledger-suite/Dockerfile

@@ -58,7 +58,7 @@ RUN cabal v1-copy
 FROM hledger-iadd AS hledger
 
 WORKDIR /usr/local/src
-RUN git clone --depth=1 https://github.com/simonmichael/hledger -b 1.51.2
+RUN git clone --depth=1 https://github.com/simonmichael/hledger -b 1.52
 
 WORKDIR /usr/local/src/hledger
 RUN stack setup

client/docker-finance.yaml

@@ -20,7 +20,7 @@
 #
 
 # Release version (tag format)
-version: "v1.4.1"
+version: "v1.4.2"
 
 # Container dependencies (used by `version` command)
 # NOTE: this must stay inline with Dockerfiles
@@ -36,6 +36,7 @@ container:
         commands:
       base:
         packages:
+          - "bash-completion"
           - "bc"
           - "csvkit"
           - "vim"

client/src/docker/completion.bash

@@ -17,6 +17,28 @@
 # You should have received a copy of the GNU General Public License
 # along with this program. If not, see <https://www.gnu.org/licenses/>.
 
+# TODO:
+#
+#  - Refactor using `bash-completion` "library" but keep backward compatibility,
+#    as this would otherwise break the "no more than 3 dependencies" approach to client-side `dfi`.
+#
+#  - When possible, add completion to existing `dfi` arguments that aren't completing
+#    * e.g., `dfi archlinux/${USER}:default edit type=` -> `dfi archlinux/${USER}:default edit type=rules...`
+#
+#  The not-so-straightforward resolution to this TODO hinges on the fact that
+#  the default delim for all `dfi` completion is the `=` character (which also exists in `COMP_WORDBREAKS`).
+#
+#  One resolution can be found in:
+#
+#    - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/completions-core/dd.bash
+#
+#  See also:
+#
+#   - https://github.com/scop/bash-completion/tree/main/completions-core
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L1105-L1132
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L1450-L1454
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L2964-L2968
+
 # WARNING: because of completion, the docker-finance environment file
 # is never read. Ergo, for debugging, you'll need to run the following
 # with log-level 1 or 2:

container/src/finance/completion.bash

@@ -2,7 +2,7 @@
 
 # docker-finance | modern accounting for the power-user
 #
-# Copyright (C) 2024-2025 Aaron Fiore (Founder, Evergreen Crypto LLC)
+# Copyright (C) 2024-2026 Aaron Fiore (Founder, Evergreen Crypto LLC)
 #
 # This program is free software: you can redistribute it and/or modify
 # it under the terms of the GNU General Public License as published by
@@ -17,6 +17,28 @@
 # You should have received a copy of the GNU General Public License
 # along with this program. If not, see <https://www.gnu.org/licenses/>.
 
+# TODO:
+#
+#  - Refactor using `bash-completion` "library".
+#    * i.e., remove direct access to COMP* and use what's available, etc.
+#
+#  - Add completion to existing `dfi` arguments that aren't completing.
+#    * e.g., `dfi profile/subprofile edit type=` -> `dfi profile/subprofile edit type=rules...`
+#
+#  The not-so-straightforward resolution to this TODO hinges on the fact that
+#  the default delim for all `dfi` completion is the `=` character (which also exists in `COMP_WORDBREAKS`).
+#
+#  One resolution can be found in:
+#
+#    - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/completions-core/dd.bash
+#
+#  See also:
+#
+#   - https://github.com/scop/bash-completion/tree/main/completions-core
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L1105-L1132
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L1450-L1454
+#   - https://github.com/scop/bash-completion/blob/c63826f8678e7d1fd36cf188bf1ba2eccaf2552e/bash_completion#L2964-L2968
+
 # shellcheck disable=SC2154
 [ "$DOCKER_FINANCE_DEBUG" == 2 ] && set -xv
 

container/src/hledger-flow/accounts/blockchain-explorers/ethereum-based/rules.d/lending.d/compound.rules

@@ -1,6 +1,6 @@
 # docker-finance | modern accounting for the power-user
 #
-# Copyright (C) 2021-2025 Aaron Fiore (Founder, Evergreen Crypto LLC)
+# Copyright (C) 2021-2026 Aaron Fiore (Founder, Evergreen Crypto LLC)
 #
 # This program is free software: you can redistribute it and/or modify
 # it under the terms of the GNU General Public License as published by
@@ -131,6 +131,7 @@ if %to_address (^0x39aa39c021dfbae8fac545936693ac917d5e7563$|^0x4ddc2d193948926d
 if %direction ^IN$
 & %contract_address ^0xc00e94cb662c3520282e6f5717214004a7f26888$
 & %from_address ^0x3d9819210a31b4961b30ef54be2aed79b9c9cd3b$
+  comment blockchain:%blockchain, type:%type, block:%block_number, blockid:%block_hash, index:%tx_index, subaccount_address:%subaccount_address, contract_address:%contract_address, from_address:%from_address, to_address:%to_address, txid:%tx_hash, direction:%direction, taxed_as:INCOME
   account2 income:%account_name:%subaccount_name:%blockchain:%symbol
   comment2 %date +0000,INCOME,%account_name:%subaccount_name:%blockchain,%symbol,%amount_,USD,,COMP rewards
 

container/src/hledger-flow/accounts/coinbase/coinbase-shared.bash

@@ -82,10 +82,12 @@ function __parse()
        sub(/^-/, "", $5)
        sub(/^-/, "", $7)
 
-       # Cleanup timestamp
+       # Prepare info_created_at (NOTE: server returns UTC)
-       sub(/T/, " ", $9);
+       created_at=$9
-       sub(/Z/, "", $9);
+       sub(/T/, " ", created_at);
-       sub(/\+.*/, "", $9);
+       sub(/Z/, "", created_at);
+       sub(/\+.*/, "", created_at);
+       created_at=created_at " +0000"
 
        # Print [info] object for rules consumption
        printf $1 OFS                    # account_id (prepended column)
@@ -96,7 +98,7 @@ function __parse()
        printf "\"" $6 "\"" OFS          # info_amount_currency
        printf $7 OFS                    # info_native_amount_amount
        printf "\"" $8 "\"" OFS          # info_native_amount_currency
-       printf $9 OFS                    # info_created_at
+       printf created_at OFS            # info_created_at
        printf $10 OFS                   # info_resource
        printf $11 OFS                   # info_resource_path
        printf $12 OFS                   # info_description
@@ -210,6 +212,25 @@ function __parse()
        cost_basis=(direction ~ /^IN$/ ? real_value_amount + $50 : real_value_amount)
        printf("%.8f", cost_basis); printf OFS  # advanced_trade_fill_cost_basis_amount
 
+       #
+       # 1099-DA (2025+): Since Coinbase uses Eastern Time for tax reporting, and
+       # %created_at returns UTC, %taxed_at (and form 8949) must align with 1099-DA.
+       #
+
+       # Only convert for years 2025+
+       cmd = "TZ=\"US/Eastern\" date \"+%F %T %z\" --date="$9 | getline date
+       split(date, year, "-");
+       if (year[1] <= 2024)
+         {
+           cmd = "TZ=\"UTC\" date \"+%F %T %z\" --date="$9 | getline date
+         }
+       taxed_at = date
+       printf taxed_at OFS
+
+       #
+       # Remaining defaults
+       #
+
        printf direction OFS
        printf global_subaccount
 

container/src/hledger-flow/accounts/coinbase/coinbase-shared.rules

@@ -1,6 +1,6 @@
 # docker-finance | modern accounting for the power-user
 #
-# Copyright (C) 2021-2025 Aaron Fiore (Founder, Evergreen Crypto LLC)
+# Copyright (C) 2021-2026 Aaron Fiore (Founder, Evergreen Crypto LLC)
 #
 # This program is free software: you can redistribute it and/or modify
 # it under the terms of the GNU General Public License as published by
@@ -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 account_id,coinbase_id,type,status_,amount_amount,amount_currency,native_amount_amount,native_amount_currency,created_at,resource,resource_path,description,network_status,network_network_name,network_hash,network_transaction_fee_amount,network_transaction_fee_currency,to_resource,to_address,to_email,from_resource,from_resource_path,from_id,from_name,cancelable,idem,buy_total_amount,buy_total_currency,buy_subtotal_amount,buy_subtotal_currency,buy_fee_amount,buy_fee_currency,buy_id,buy_payment_method_name,sell_total_amount,sell_total_currency,sell_subtotal_amount,sell_subtotal_currency,sell_fee_amount,sell_fee_currency,sell_id,sell_payment_method_name,trade_fee_amount,trade_fee_currency,trade_id,trade_payment_method_name,advanced_trade_fill_fill_price,advanced_trade_fill_product_id,advanced_trade_fill_order_id,advanced_trade_fill_commission,advanced_trade_fill_order_side,native_amount_price,native_network_transaction_fee_amount,network_transaction_amount_amount,advanced_trade_fill_real_value_amount,advanced_trade_fill_pair_lhs,advanced_trade_fill_pair_rhs,advanced_trade_fill_cost_basis_amount,direction,subaccount
+fields account_id,coinbase_id,type,status_,amount_amount,amount_currency,native_amount_amount,native_amount_currency,created_at,resource,resource_path,description,network_status,network_network_name,network_hash,network_transaction_fee_amount,network_transaction_fee_currency,to_resource,to_address,to_email,from_resource,from_resource_path,from_id,from_name,cancelable,idem,buy_total_amount,buy_total_currency,buy_subtotal_amount,buy_subtotal_currency,buy_fee_amount,buy_fee_currency,buy_id,buy_payment_method_name,sell_total_amount,sell_total_currency,sell_subtotal_amount,sell_subtotal_currency,sell_fee_amount,sell_fee_currency,sell_id,sell_payment_method_name,trade_fee_amount,trade_fee_currency,trade_id,trade_payment_method_name,advanced_trade_fill_fill_price,advanced_trade_fill_product_id,advanced_trade_fill_order_id,advanced_trade_fill_commission,advanced_trade_fill_order_side,native_amount_price,native_network_transaction_fee_amount,network_transaction_amount_amount,advanced_trade_fill_real_value_amount,advanced_trade_fill_pair_lhs,advanced_trade_fill_pair_rhs,advanced_trade_fill_cost_basis_amount,taxed_at,direction,subaccount
 
 # The above fields; in order and in human-readable form:
 #
@@ -77,17 +77,24 @@ fields account_id,coinbase_id,type,status_,amount_amount,amount_currency,native_
 # advanced_trade_fill_pair_lhs
 # advanced_trade_fill_pair_rhs
 # advanced_trade_fill_cost_basis_amount
+# taxed_at
 # direction
 # subaccount
 
 date %created_at
-date-format %Y-%m-%d %H:%M:%S
+date-format %Y-%m-%d %H:%M:%S %z
 
 account1 assets:coinbase:%subaccount:%amount_currency
 amount %amount_amount "%amount_currency"
 
-# NOTE: server time is UTC, as are the timestamps.
+# NOTE:
-description %created_at +0000
+#
+# - Server time is UTC, as are the timestamps. However, their generated 1099-DA is ET (Eastern Time).
+#
+# - For disposal-related taxable events, use %taxed_at timestamp in tx comment for `taxes`.
+#   * For years 2025+, the %taxed_at time (ET) will be converted from %created_at (UTC).
+#
+description %created_at
 
 comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id
 
@@ -164,7 +171,7 @@ if %type ^send$
   account4 expenses:coinbase:%subaccount:fees:send:%native_amount_currency
   amount4 %native_network_transaction_fee_amount %native_amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, idem:%idem, network_status:%network_status, network_name:%network_network_name, to_address:%to_address, txid:%network_hash, direction:%direction, taxed_as:SPEND
-  comment3 %created_at +0000,SPEND,coinbase:%subaccount,%network_transaction_fee_currency,%network_transaction_fee_amount,%native_amount_currency,%native_network_transaction_fee_amount,FEE
+  comment3 %taxed_at,SPEND,coinbase:%subaccount,%network_transaction_fee_currency,%network_transaction_fee_amount,%native_amount_currency,%native_network_transaction_fee_amount,FEE
 # Marked as comment3 in case user-defined rules use comment2 to SPEND/GIFT the non-fee amount
 
 #
@@ -183,14 +190,14 @@ if %type ^send$
 & %to_resource ^email$
   account2 expenses:coinbase:%subaccount:send_email:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, idem:%idem, network_status:%network_status, to_resource:%to_resource, direction:%direction, taxed_as:SPEND
-  comment2 %created_at +0000,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Send via email
+  comment2 %taxed_at,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Send via email
 
 if %type ^send$
 & %direction ^OUT$
 & %to_resource ^email$
 & %to_email [a-z]
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, idem:%idem, network_status:%network_status, to_resource:%to_resource, to_email:%to_email, direction:%direction, taxed_as:SPEND
-  comment2 %created_at +0000,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Send to %to_email
+  comment2 %taxed_at,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Send to %to_email
 
 # TODO: phone number support
 
@@ -276,7 +283,7 @@ if %type ^send$
   amount %amount_amount "%amount_currency" @@ %native_amount_amount %native_amount_currency
   account2 income:coinbase:%subaccount:card:%native_amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:REBATE
-  comment2 %created_at +0000,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
 
 # Crypto Spend
 
@@ -284,7 +291,7 @@ if %type ^cardspend$
   amount -%amount_amount "%amount_currency" @@ %native_amount_amount %native_amount_currency
   account2 expenses:coinbase:%subaccount:card:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:SPEND
-  comment2 %created_at +0000,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Coinbase Card
+  comment2 %taxed_at,SPEND,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,Coinbase Card
 
 # Cash Spend (Native Fiat Wallet)
 # TODO: any reference to USD should be a backreferenced %native_amount_currency
@@ -307,32 +314,32 @@ if %type ^send$
 & %from_name ^Coinbase Earn$
   account2 income:coinbase:%subaccount:earn:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:INCOME
-  comment2 %created_at +0000,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
+  comment2 %taxed_at,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
 
 if %type ^earn_payout$
   account2 income:coinbase:%subaccount:earn:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:INCOME
-  comment2 %created_at +0000,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
+  comment2 %taxed_at,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
 
 if %type ^tx$
 & %description ^Earn Task$
   account2 income:coinbase:%subaccount:earn:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:INCOME
-  comment2 %created_at +0000,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
+  comment2 %taxed_at,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,REWARD
 
 # Interest
 
 if %type ^interest$
   account2 income:coinbase:%subaccount:interest:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:INCOME
-  comment2 %created_at +0000,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,INTEREST
+  comment2 %taxed_at,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,INTEREST
 
 # Staking
 
 if %type (^inflation_reward$|^staking_reward$)
   account2 income:coinbase:%subaccount:staking:%amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:INCOME
-  comment2 %created_at +0000,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,STAKING
+  comment2 %taxed_at,INCOME,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,STAKING
 
 ################################################################################
 #                                                                              #
@@ -358,23 +365,23 @@ if %type ^buy$
   amount %amount_amount "%amount_currency" @@ %buy_total_amount "%buy_total_currency"
   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:%subaccount,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,
 
 if %type ^buy$
 & %buy_fee_amount [1-9]
-  comment2 %created_at +0000,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,%buy_fee_currency,%buy_fee_amount
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%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:%subaccount,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%buy_total_currency,%buy_total_amount,,
 
 if %type ^buy$
 & %buy_total_currency ^USDC$
   amount %amount_amount "%amount_currency" @@ %native_amount_amount %native_amount_currency
-  comment2 %created_at +0000,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
 
 if %type ^buy$
 & %buy_fee_amount [1-9]
@@ -413,23 +420,23 @@ if %type ^sell$
   amount -%amount_amount "%amount_currency" @@ %sell_total_amount "%sell_total_currency"
   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:%subaccount,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,
 
 if %type ^sell$
 & %sell_fee_amount [1-9]
-  comment2 %created_at +0000,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,%sell_fee_currency,%sell_fee_amount
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%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:%subaccount,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%sell_total_currency,%sell_total_amount,,
 
 if %type ^sell$
 & %sell_total_currency ^USDC$
   amount -%amount_amount %amount_currency @@ %native_amount_amount %native_amount_currency
-  comment2 %created_at +0000,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
 
 if %type ^sell$
 & %sell_fee_amount [1-9]
@@ -633,7 +640,7 @@ if %type ^trade$
   amount -%amount_amount "%amount_currency" @@ %native_amount_amount %native_amount_currency
   account2 equity:coinbase:%subaccount:conversion:%native_amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:SELL
-  comment2 %created_at +0000,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
 
 if %type ^trade$
 & %direction ^OUT$
@@ -649,7 +656,7 @@ if %type ^trade$
   amount %amount_amount "%amount_currency" @@ %native_amount_amount %native_amount_currency
   account2 equity:coinbase:%subaccount:conversion:%native_amount_currency
   comment type:%type, status:%status_, account_id:%account_id, coinbase_id:%coinbase_id, taxed_as:BUY
-  comment2 %created_at +0000,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%amount_currency,%amount_amount,%native_amount_currency,%native_amount_amount,,
 
 if %type ^trade$
 & %direction ^IN$
@@ -707,14 +714,14 @@ if %type ^advanced_trade_fill$
 & %direction ^IN$
   amount %amount_amount "%advanced_trade_fill_pair_lhs" @@ %advanced_trade_fill_real_value_amount "%advanced_trade_fill_pair_rhs"
   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:%subaccount,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%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:%subaccount,%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
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%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
@@ -724,7 +731,7 @@ if %type ^advanced_trade_fill$
 & %advanced_trade_fill_commission [1-9]
 & %advanced_trade_fill_pair_rhs ^USD$
 & %direction ^IN$
-  comment2 %created_at +0000,BUY,coinbase:%subaccount,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+  comment2 %taxed_at,BUY,coinbase:%subaccount,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
 
 #
 # SELL
@@ -743,14 +750,14 @@ if %type ^advanced_trade_fill$
 & %direction ^OUT$
   amount -%amount_amount "%advanced_trade_fill_pair_lhs" @@ %advanced_trade_fill_real_value_amount "%advanced_trade_fill_pair_rhs"
   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:%subaccount,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%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:%subaccount,%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
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%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
@@ -760,6 +767,6 @@ if %type ^advanced_trade_fill$
 & %advanced_trade_fill_commission [1-9]
 & %advanced_trade_fill_pair_rhs ^USD$
 & %direction ^OUT$
-  comment2 %created_at +0000,SELL,coinbase:%subaccount,%advanced_trade_fill_pair_lhs,%amount_amount,%advanced_trade_fill_pair_rhs,%advanced_trade_fill_cost_basis_amount,,
+  comment2 %taxed_at,SELL,coinbase:%subaccount,%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

container/src/hledger-flow/accounts/gemini/gemini-shared.bash

@@ -71,11 +71,11 @@ function parse_transfers()
              next
 
            # NOTE: If info_method isnt ACH/Wire/SEN then it should be GUSD (exception being CreditCard)
-           if ($10 == "ACH" || $10 == "Wire" || $10 == "SEN") {$4="USD"}
+           if ($NF == "ACH" || $NF == "Wire" || $NF == "SEN") {$4="USD"}
            else {gsub(/,USD,/,",GUSD,")}
 
            # Get/set info_method (if available)
-           if ($10 == "ACH" || $10 == "Wire" || $10 == "SEN" || $10 == "CreditCard") {$8=$10}
+           if ($NF == "ACH" || $NF == "Wire" || $NF == "SEN" || $NF == "CreditCard") {$8=$NF}
 
            printf $1 OFS           # UID (info_eid)
            printf date OFS         # Date

container/src/hledger-flow/accounts/paypal-business/paypal-business-shared.rules

@@ -1,6 +1,6 @@
 # docker-finance | modern accounting for the power-user
 #
-# Copyright (C) 2021-2025 Aaron Fiore (Founder, Evergreen Crypto LLC)
+# Copyright (C) 2021-2026 Aaron Fiore (Founder, Evergreen Crypto LLC)
 #
 # This program is free software: you can redistribute it and/or modify
 # it under the terms of the GNU General Public License as published by
@@ -99,9 +99,10 @@ if %from_email [a-z0-9]
 if %direction ^IN$
   account2 income:paypal-business:%subaccount:%currency_
 
+# TODO: if a rebate is ever a non-fiat asset (e.g., BTC), reconcile the taxable event (cost-basis)
 if %direction ^IN$
 & %type ^Debit Card Cash Back Bonus$
-  account2 income:paypal-business:%subaccount:rebate:%currency_
+  account2 expenses:paypal-business:%subaccount:%type:%currency_
   comment type:%type, balance_impact:%balance_impact, status:%status_, to_email:%to_email, txid:%txid, direction:%direction, taxed_as:REBATE
 
 # All non-income considered capital contributions (use custom rules as needed)