def test_receiving_value_from_tx(accountant, google_service):
"""
Test that receiving a transaction that provides value works fine
"""
addr2 = make_ethereum_address()
tx_hash = '0x5cc0e6e62753551313412492296d5e57bea0a9d1ce507cc96aa4aa076c5bde7a'
history = [
HistoryBaseEntry(
event_identifier=tx_hash,
sequence_index=0,
timestamp=1569924574000,
location=Location.BLOCKCHAIN,
location_label=make_ethereum_address(),
asset=A_ETH,
balance=Balance(amount=FVal('1.5')),
notes=f'Received 1.5 ETH from {addr2}',
event_type=HistoryEventType.RECEIVE,
event_subtype=HistoryEventSubType.NONE,
counterparty=addr2,
)
]
accounting_history_process(
accountant,
start_ts=0,
end_ts=1640493376,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRANSACTION_EVENT:
PNL(taxable=FVal('242.385'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_buying_selling_eth_before_daofork(accountant, google_service):
history3 = [
Trade(
timestamp=1446979735, # 11/08/2015
location=Location.EXTERNAL,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(1450),
rate=FVal('0.2315893'),
fee=None,
fee_currency=None,
link=None,
), Trade( # selling ETH prefork should also reduce our ETC amount
timestamp=1461021812, # 18/04/2016 (taxable)
location=Location.KRAKEN,
base_asset=A_ETH, # cryptocompare hourly ETC/EUR price: 7.88
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal(50),
rate=FVal('7.88'),
fee=FVal('0.5215'),
fee_currency=A_EUR,
link=None,
), Trade( # selling ETC after the fork
timestamp=1481979135, # 17/12/2016
location=Location.KRAKEN,
base_asset=A_ETC, # cryptocompare hourly ETC/EUR price: 7.88
quote_asset=A_EUR,
trade_type=TradeType.SELL, # not-taxable -- considered bought with ETH so after year
amount=FVal(550),
rate=FVal('1.78'),
fee=FVal('0.9375'),
fee_currency=A_EUR,
link=None,
), Trade( # selling ETH after the fork
timestamp=1482138141, # 19/12/2016
location=Location.KRAKEN,
base_asset=A_ETH, # cryptocompare hourly ETH/EUR price: 7.45
quote_asset=A_EUR,
trade_type=TradeType.SELL, # not-taxable -- after 1 year
amount=FVal(10),
rate=FVal('7.45'),
fee=FVal('0.12'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1495751688, history3)
no_message_errors(accountant.msg_aggregator)
# make sure that the intermediate ETH sell before the fork reduced our ETC
assert accountant.pots[0].cost_basis.get_calculated_asset_amount('ETC') == FVal(850)
assert accountant.pots[0].cost_basis.get_calculated_asset_amount('ETH') == FVal(1390)
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(taxable=FVal('382.4205350'), free=FVal('923.8099920')),
AccountingEventType.FEE: PNL(taxable=FVal('-1.579'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_selling_crypto_bought_with_crypto(accountant, google_service):
history = [
Trade(
timestamp=1446979735,
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(82),
rate=FVal('268.678317859'),
fee=None,
fee_currency=None,
link=None,
),
Trade(
timestamp=1449809536, # cryptocompare hourly BTC/EUR price: 386.175
location=Location.POLONIEX,
base_asset=A_XMR, # cryptocompare hourly XMR/EUR price: 0.39665
quote_asset=A_BTC,
trade_type=TradeType.BUY,
amount=FVal(375),
rate=FVal('0.0010275'),
fee=FVal('0.9375'),
fee_currency=A_XMR,
link=None,
),
Trade(
timestamp=
1458070370, # cryptocompare hourly rate XMR/EUR price: 1.0443027675
location=Location.KRAKEN,
base_asset=A_XMR,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal(45),
rate=FVal('1.0443027675'),
fee=FVal('0.117484061344'),
fee_currency=A_XMR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1495751688, history)
no_message_errors(accountant.msg_aggregator)
# Make sure buying XMR with BTC also creates a BTC sell
sells = accountant.pots[0].cost_basis.get_events(A_BTC).spends
assert len(sells) == 1
assert sells[0].timestamp == 1449809536
assert sells[0].amount.is_close(FVal('0.3853125'))
assert sells[0].rate.is_close(FVal('386.03406326'))
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('74.3118704999540625'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.419658351381311222'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_simple_accounting(accountant, google_service):
accounting_history_process(accountant, 1436979735, 1495751688, history1)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('559.6947154'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.23886813'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_nocrypto2crypto(accountant, google_service):
accounting_history_process(accountant, 1436979735, 1519693374, history5)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=ZERO, free=FVal('264693.433642820')),
AccountingEventType.FEE:
PNL(taxable=FVal('-1.1708853227087498964'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_no_taxfree_period(accountant, google_service):
accounting_history_process(accountant, 1436979735, 1519693374, history5)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('265253.1283582327833875'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.238868129979988140934107'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_kfee_price_in_accounting(accountant, google_service):
"""
Test that KFEEs are correctly handled during accounting
KFEE price is fixed at $0.01
"""
history = [
LedgerAction(
identifier=0,
timestamp=Timestamp(1539713238), # 178.615 EUR/ETH
action_type=LedgerActionType.INCOME,
location=Location.KRAKEN,
amount=FVal(1),
asset=A_ETH,
rate=None,
rate_asset=None,
link=None,
notes='',
), LedgerAction(
identifier=0,
timestamp=Timestamp(1539713238), # 0.8612 USD/EUR. 1 KFEE = $0.01 so 8.612 EUR
action_type=LedgerActionType.INCOME,
location=Location.KRAKEN,
amount=FVal(1000),
asset=A_KFEE,
rate=None,
rate_asset=None,
link=None,
notes='',
), Trade(
timestamp=1609537953,
location=Location.KRAKEN, # 0.89 USDT/EUR -> PNL: 20 * 0.89 - 0.02*178.615 -> 14.2277
base_asset=A_ETH,
quote_asset=A_USDT,
trade_type=TradeType.SELL,
amount=FVal('0.02'),
rate=FVal(1000),
fee=FVal(30), # KFEE should not be taken into account
fee_currency=A_KFEE,
link=None,
),
]
accounting_history_process(
accountant,
start_ts=1539713238,
end_ts=1624395187,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(taxable=ZERO, free=FVal('14.2277')),
AccountingEventType.LEDGER_ACTION: PNL(taxable=FVal('187.227'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_accounting_works_for_empty_history(accountant, google_service):
history = []
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals()
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_kraken_staking_events(accountant, google_service):
"""
Test that staking events from kraken are correctly processed
"""
history = [
HistoryBaseEntry(
event_identifier='XXX',
sequence_index=0,
timestamp=1640493374000,
location=Location.KRAKEN,
location_label='Kraken 1',
asset=A_ETH2,
balance=Balance(
amount=FVal(0.0000541090),
usd_value=FVal(0.212353475950),
),
notes=None,
event_type=HistoryEventType.STAKING,
event_subtype=HistoryEventSubType.REWARD,
),
HistoryBaseEntry(
event_identifier='YYY',
sequence_index=0,
timestamp=1636638550000,
location=Location.KRAKEN,
location_label='Kraken 1',
asset=A_ETH2,
balance=Balance(
amount=FVal(0.0000541090),
usd_value=FVal(0.212353475950),
),
notes=None,
event_type=HistoryEventType.STAKING,
event_subtype=HistoryEventSubType.REWARD,
)
]
_, events = accounting_history_process(
accountant,
start_ts=1636638549,
end_ts=1640493376,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.STAKING:
PNL(taxable=FVal('0.471505826'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
assert len(events) == 2
expected_pnls = [FVal('0.25114638241'), FVal('0.22035944359')]
for idx, event in enumerate(events):
assert event.pnl.taxable == expected_pnls[idx]
assert event.type == AccountingEventType.STAKING
def test_big_taxfree_period(accountant, google_service):
accounting_history_process(accountant, 1436979735, 1519693374, history5)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=ZERO, free=FVal('265253.1283582327833875')),
AccountingEventType.FEE:
PNL(
taxable=FVal('-1.170885322708749896'),
free=FVal('0.932017192728761755465893'),
),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_fees_in_received_asset(accountant, google_service):
"""
Test the sell trade where the fee is nominated in the asset received. We had a bug
where the PnL report said that there was no documented acquisition.
"""
history = [
LedgerAction(
identifier=0,
timestamp=Timestamp(1539713238), # 178.615 EUR/ETH
action_type=LedgerActionType.INCOME,
location=Location.BINANCE,
amount=ONE,
asset=A_ETH,
rate=None,
rate_asset=None,
link=None,
notes='',
),
Trade(
# Sell 0.02 ETH for USDT with rate 1000 USDT/ETH and 0.10 USDT fee
# So acquired 20 USDT for 0.02 ETH + 0.10 USDT
# So acquired 20 USDT for 0.02 * 598.26 + 0.10 * 0.89 -> 12.0542 EUR
# So paid 12.0542/20 -> 0.60271 EUR/USDT
timestamp=1609537953, # 0.89 EUR/USDT
location=Location.BINANCE,
base_asset=A_ETH, # 598.26 EUR/ETH
quote_asset=A_USDT,
trade_type=TradeType.SELL,
amount=FVal('0.02'),
rate=FVal(1000),
fee=FVal('0.10'),
fee_currency=A_USDT,
link=None,
),
]
accounting_history_process(
accountant,
start_ts=1539713238,
end_ts=1624395187,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_USDT.identifier).is_close('19.90') # noqa: E501
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(taxable=ZERO, free=FVal('14.2277')),
AccountingEventType.FEE: PNL(taxable=FVal('-0.060271'), free=ZERO),
AccountingEventType.LEDGER_ACTION: PNL(taxable=FVal('178.615'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_eth2_staking(accountant, google_service):
"""Test that ethereum 2 staking is accounted for properly"""
history = [
ValidatorDailyStats(
validator_index=1,
timestamp=1607727600, # ETH price: 449.68 ETH/EUR
start_amount=FVal('32'),
end_amount=FVal('32.05'),
pnl=FVal('0.05'), # 0.05 * 449.68 = 22.484
),
ValidatorDailyStats(
validator_index=1,
timestamp=1607814000, # ETH price: 469.82 ETH/EUR
start_amount=FVal('32.05'),
end_amount=FVal('32.045'),
pnl=FVal(
'-0.005'
), # -0.005 * 469.82 + 0.005 * 469.82 - 0.005*449.68 = -2.2484
),
ValidatorDailyStats(
validator_index=1,
timestamp=1607900400, # ETH price: 486.57 ETH/EUR
start_amount=FVal('32.045'),
end_amount=FVal('32.085'),
pnl=FVal('0.04'), # 0.04 * 486.57 = 19.4628
),
ValidatorDailyStats(
validator_index=2,
timestamp=1607900400,
start_amount=FVal('32'),
end_amount=FVal('32.045'),
pnl=FVal('0.045'), # 0.045 * 486.57 = 21.89565
),
]
accounting_history_process(
accountant,
start_ts=1606727600,
end_ts=1640493376,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({ # 22.484 - 2.2484 + 19.4628 + 21.89565
AccountingEventType.STAKING: PNL(taxable=FVal('61.59405'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_gas_fees_after_year(accountant, google_service):
"""
Test that for an expense like gas fees after year the "selling" part is tax free
PnL, and the expense part is taxable pnl.
"""
tx_hash = '0x5cc0e6e62753551313412492296d5e57bea0a9d1ce507cc96aa4aa076c5bde7a'
history = [
LedgerAction(
identifier=0,
timestamp=Timestamp(1539713238), # 178.615 EUR/ETH
action_type=LedgerActionType.
GIFT, # gift so not counting as income
location=Location.KRAKEN,
amount=FVal(1),
asset=A_ETH,
rate=None,
rate_asset=None,
link=None,
notes='',
),
HistoryBaseEntry(
event_identifier=tx_hash,
sequence_index=0,
timestamp=1640493374000, # 4072.51 EUR/ETH
location=Location.BLOCKCHAIN,
location_label=make_ethereum_address(),
asset=A_ETH,
balance=Balance(amount=FVal('0.01')),
notes='Burned 0.01 ETH in gas',
event_type=HistoryEventType.SPEND,
event_subtype=HistoryEventSubType.FEE,
counterparty=CPT_GAS,
)
]
accounting_history_process(
accountant,
start_ts=0,
end_ts=1640493376,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRANSACTION_EVENT:
PNL(taxable=FVal('-40.7251'), free=FVal('38.93895')),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_include_gas_costs(accountant, google_service):
addr1 = '0x2B888954421b424C5D3D9Ce9bB67c9bD47537d12'
tx_hash = '0x5cc0e6e62753551313412492296d5e57bea0a9d1ce507cc96aa4aa076c5bde7a'
history = [
Trade(
timestamp=1539388574,
location=Location.EXTERNAL,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(10),
rate=FVal('168.7'),
fee=None,
fee_currency=None,
link=None,
),
HistoryBaseEntry(
event_identifier=tx_hash,
sequence_index=0,
timestamp=1569924574000,
location=Location.BLOCKCHAIN,
location_label=addr1,
asset=A_ETH,
balance=Balance(amount=FVal('0.000030921')),
notes=f'Burned 0.000030921 ETH in gas from {addr1}',
event_type=HistoryEventType.SPEND,
event_subtype=HistoryEventSubType.FEE,
counterparty=CPT_GAS,
)
]
accounting_history_process(accountant,
start_ts=1436979735,
end_ts=1619693374,
history_list=history) # noqa: E501
no_message_errors(accountant.msg_aggregator)
expected = ZERO
expected_pnls = PnlTotals()
if accountant.pots[0].settings.include_gas_costs:
expected = FVal('-0.0052163727')
expected_pnls[AccountingEventType.TRANSACTION_EVENT] = PNL(
taxable=expected, free=ZERO)
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_buy_event_creation(accountant):
history = [
Trade(
timestamp=1476979735,
location=Location.KRAKEN,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(5),
rate=FVal('578.505'),
fee=FVal('0.0012'),
fee_currency=A_BTC,
link=None,
),
Trade(
timestamp=1476979735,
location=Location.KRAKEN,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(5),
rate=FVal('578.505'),
fee=FVal('0.0012'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1519693374, history)
no_message_errors(accountant.msg_aggregator)
buys = accountant.pots[0].cost_basis.get_events(A_BTC).acquisitions
assert len(buys) == 2
assert buys[0].amount == FVal(5)
assert buys[0].timestamp == 1476979735
assert buys[0].rate.is_close(
'578.6438412') # (578.505 * 5 + 0.0012 * 578.505)/5
assert buys[1].amount == FVal(5)
assert buys[1].timestamp == 1476979735
assert buys[1].rate == FVal('578.50524') # (578.505 * 5 + 0.0012)/5
def test_ignored_assets(accountant, google_service):
history = history1 + [
Trade(
timestamp=1476979735,
location=Location.KRAKEN,
base_asset=A_DASH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(10),
rate=FVal('9.76775956284'),
fee=FVal('0.0011'),
fee_currency=A_DASH,
link=None,
),
Trade(
timestamp=1496979735,
location=Location.KRAKEN,
base_asset=A_DASH,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal(5),
rate=FVal('128.09'),
fee=FVal('0.015'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1519693374, history)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('559.6947154127833875'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.238868129979988140934107'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_buying_selling_btc_before_bchfork(accountant, google_service):
history = [
Trade(
timestamp=1491593374, # 04/07/2017
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal('6.5'),
rate=FVal('1128.905'),
fee=FVal('0.55'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BTC prefork should also reduce the BCH equivalent -- taxable
timestamp=1500595200, # 21/07/2017
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.5'),
rate=FVal('2380.835'),
fee=FVal('0.15'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BCH after the fork -- taxable
timestamp=1512693374, # 08/12/2017
location=Location.KRAKEN,
base_asset=A_BCH, # cryptocompare hourly BCH/EUR price: 995.935
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('2.1'),
rate=FVal('995.935'),
fee=FVal('0.26'),
fee_currency=A_EUR,
link=None,
), Trade(
timestamp=1514937600, # 03/01/2018
location=Location.KRAKEN,
base_asset=A_BTC, # cryptocompare hourly BCH/EUR price: 995.935
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('1.2'),
rate=FVal('12404.88'),
fee=FVal('0.52'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1519693374, history)
no_message_errors(accountant.msg_aggregator)
amount_bch = FVal(3.9)
amount_btc = FVal(4.8)
buys = accountant.pots[0].cost_basis.get_events(A_BCH).acquisitions
assert len(buys) == 1
assert buys[0].remaining_amount == amount_bch
assert buys[0].timestamp == 1491593374
assert buys[0].rate.is_close('1128.98961538')
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BCH) == amount_bch
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BTC) == amount_btc
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(taxable=FVal('13877.57646153846153846153846'), free=ZERO),
AccountingEventType.FEE: PNL(taxable=FVal('-1.48'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_buying_selling_bch_before_bsvfork(accountant, google_service):
history = [
Trade( # 6.5 BTC 6.5 BCH 6.5 BSV
timestamp=1491593374, # 04/07/2017
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal('6.5'),
rate=FVal('1128.905'),
fee=FVal('0.55'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BTC prefork should also reduce the BCH and BSV equivalent -- taxable
# 6 BTC 6 BCH 6 BSV
timestamp=1500595200, # 21/07/2017
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.5'),
rate=FVal('2380.835'),
fee=FVal('0.15'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BCH after the fork should also reduce BSV equivalent -- taxable
# 6 BTC 3.9 BCH 3.9 BSV
timestamp=1512693374, # 08/12/2017
location=Location.KRAKEN,
base_asset=A_BCH, # cryptocompare hourly BCH/EUR price: 995.935
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('2.1'),
rate=FVal('995.935'),
fee=FVal('0.26'),
fee_currency=A_EUR,
link=None,
), Trade( # 4.8 BTC 3.9 BCH 3.9 BSV
timestamp=1514937600, # 03/01/2018
location=Location.KRAKEN,
base_asset=A_BTC, # cryptocompare hourly BCH/EUR price: 995.935
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('1.2'),
rate=FVal('12404.88'),
fee=FVal('0.52'),
fee_currency=A_EUR,
link=None,
), Trade( # buying BCH before the BSV fork should increase BSV equivalent
# 4.8 BTC 4.9 BCH 4.9 BSV
timestamp=1524937600,
location=Location.KRAKEN,
base_asset=A_BCH, # cryptocompare hourly BCH/EUR price: 1146.98
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=ONE,
rate=FVal('1146.98'),
fee=FVal('0.52'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BCH before the BSV fork should decrease the BSV equivalent
# 4.8 BTC 4.6 BCH 4.6 BSV
timestamp=1525937600,
location=Location.KRAKEN,
base_asset=A_BCH, # cryptocompare hourly BCH/EUR price: 1146.98
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.3'),
rate=FVal('1272.05'),
fee=FVal('0.52'),
fee_currency=A_EUR,
link=None,
), Trade( # selling BCH after the BSV fork should not affect the BSV equivalent
# 4.8 BTC 4.1 BCH 4.6 BSV
timestamp=1552304352,
location=Location.KRAKEN,
base_asset=A_BCH, # cryptocompare hourly BCH/EUR price: 114.27
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.5'),
rate=FVal('114.27'),
fee=FVal('0.52'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(accountant, 1436979735, 1569693374, history)
no_message_errors(accountant.msg_aggregator)
amount_btc = FVal(4.8)
amount_bch = FVal(4.1)
amount_bsv = FVal(4.6)
bch_buys = accountant.pots[0].cost_basis.get_events(A_BCH).acquisitions
assert len(bch_buys) == 2
assert sum(x.remaining_amount for x in bch_buys) == amount_bch
assert bch_buys[0].timestamp == 1491593374
assert bch_buys[1].timestamp == 1524937600
bsv_buys = accountant.pots[0].cost_basis.get_events(A_BSV).acquisitions
assert len(bsv_buys) == 2
assert sum(x.remaining_amount for x in bsv_buys) == amount_bsv
assert bsv_buys[0].timestamp == 1491593374
assert bsv_buys[1].timestamp == 1524937600
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BCH) == amount_bch
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BTC) == amount_btc
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BSV) == amount_bsv
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(
taxable=FVal('13877.57646153846153846153846'),
free=FVal('-464.4416923076923076923076920'),
),
AccountingEventType.FEE: PNL(taxable=FVal('-3.04'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_sell_fiat_for_crypto(accountant, google_service):
"""
Test for https://github.com/rotki/rotki/issues/2993
Make sure that selling fiat for crypto does not give warnings due to
inability to trace the source of the sold fiat.
"""
history = [
Trade(
timestamp=1446979735,
location=Location.KRAKEN,
base_asset=A_EUR,
quote_asset=A_BTC,
trade_type=TradeType.SELL,
amount=FVal(2000),
rate=FVal('0.002'),
fee=FVal('0.0012'),
fee_currency=A_EUR,
link=None,
),
Trade(
# Selling 500 CHF for ETH with 0.004 CHF/ETH. + 0.02 EUR
# That means 2 ETH for 500 CHF + 0.02 EUR -> with 1.001 CHF/EUR ->
# (500*1.001 + 0.02)/2 -> 250.26 EUR per ETH
timestamp=1496979735,
location=Location.KRAKEN,
base_asset=A_CHF,
quote_asset=A_ETH,
trade_type=TradeType.SELL,
amount=FVal(500),
rate=FVal('0.004'),
fee=FVal('0.02'),
fee_currency=A_EUR,
link=None,
),
Trade(
timestamp=1506979735,
location=Location.KRAKEN,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=ONE,
rate=FVal(25000),
fee=FVal('0.02'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('24749.74'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.0412'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_ignored_transactions(accountant, google_service):
addr1 = '0x2B888954421b424C5D3D9Ce9bB67c9bD47537d12'
tx_hash = '0x5cc0e6e62753551313412492296d5e57bea0a9d1ce507cc96aa4aa076c5bde7a'
ignored_tx_hash = '0x1000e6e62753551313412492296d5e57bea0a9d1ce507cc96aa4aa076c5bde11'
accountant.db.add_to_ignored_action_ids(
action_type=ActionType.ETHEREUM_TRANSACTION,
identifiers=[ignored_tx_hash],
)
history = [
Trade(
timestamp=1539388574,
location=Location.EXTERNAL,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(10),
rate=FVal('168.7'),
fee=None,
fee_currency=None,
link=None,
),
HistoryBaseEntry(
identifier=
'uniqueid1', # should normally be given by DB at write time
event_identifier=tx_hash,
sequence_index=0,
timestamp=1569924574000,
location=Location.BLOCKCHAIN,
location_label=addr1,
asset=A_ETH,
balance=Balance(amount=FVal('0.000030921')),
notes=f'Burned 0.000030921 ETH in gas from {addr1}',
event_type=HistoryEventType.SPEND,
event_subtype=HistoryEventSubType.FEE,
counterparty=CPT_GAS,
),
HistoryBaseEntry(
identifier=
'uniqueid2', # should normally be given by DB at write time
event_identifier=ignored_tx_hash,
sequence_index=0,
timestamp=1569934574000,
location=Location.BLOCKCHAIN,
location_label=addr1,
asset=A_ETH,
balance=Balance(amount=FVal('0.000040921')),
notes=f'Burned 0.000040921 ETH in gas from {addr1}',
event_type=HistoryEventType.SPEND,
event_subtype=HistoryEventSubType.FEE,
counterparty=CPT_GAS,
)
]
_, events = accounting_history_process(accountant,
start_ts=1436979735,
end_ts=1619693374,
history_list=history) # noqa: E501
assert len(events) == 3
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals({
AccountingEventType.TRANSACTION_EVENT:
PNL(taxable=FVal('-0.0052163727'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_assets_movements_not_accounted_for(accountant, expected,
google_service):
# asset_movements_list partially copied from
# rotkehlchen/tests/integration/test_end_to_end_tax_report.py
history = [
Trade(
timestamp=1446979735,
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(82),
rate=FVal('268.678317859'),
fee=None,
fee_currency=None,
link=None,
),
Trade(
timestamp=1446979735,
location=Location.EXTERNAL,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(1450),
rate=FVal('0.2315893'),
fee=None,
fee_currency=None,
link=None,
),
AssetMovement(
# before query period -- 8.915 * 0.001 = 8.915e-3
location=Location.KRAKEN,
category=AssetMovementCategory.WITHDRAWAL,
address=None,
transaction_id=None,
timestamp=Timestamp(1479510304), # 18/11/2016,
asset=A_ETH, # cryptocompare hourly ETH/EUR: 8.915
amount=FVal('95'),
fee_asset=A_ETH,
fee=Fee(FVal('0.001')),
link='krakenid1',
),
AssetMovement( # 0.00029*1964.685 = 0.56975865
location=Location.POLONIEX,
address='foo',
transaction_id='0xfoo',
category=AssetMovementCategory.WITHDRAWAL,
timestamp=Timestamp(1495969504), # 28/05/2017,
asset=A_BTC, # cryptocompare hourly BTC/EUR: 1964.685
amount=FVal('8.5'),
fee_asset=A_BTC,
fee=Fee(FVal('0.00029')),
link='poloniexid1',
),
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
expected_pnls = PnlTotals()
if expected != ZERO:
expected_pnls[AccountingEventType.ASSET_MOVEMENT] = PNL(
taxable=expected, free=ZERO) # noqa: E501
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_margin_events_affect_gained_lost_amount(accountant, google_service):
history = [
Trade(
timestamp=1476979735,
location=Location.KRAKEN,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(5),
rate=FVal('578.505'),
fee=FVal('0.0012'),
fee_currency=A_BTC,
link=None,
),
Trade( # 2519.62 - 0.02 - ((0.0012*578.505)/5 + 578.505)
timestamp=1476979735,
location=Location.KRAKEN,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal(1),
rate=FVal('2519.62'),
fee=FVal('0.02'),
fee_currency=A_EUR,
link=None,
),
]
history += [
MarginPosition(
location=Location.POLONIEX, # BTC/EUR: 810.49
open_time=1484438400, # 15/01/2017
close_time=1484629704, # 17/01/2017
profit_loss=FVal('-0.5'),
pl_currency=A_BTC,
fee=FVal('0.001'),
fee_currency=A_BTC,
link='1',
notes='margin1',
),
MarginPosition(
location=Location.POLONIEX, # BTC/EUR: 979.39
open_time=1487116800, # 15/02/2017
close_time=1487289600, # 17/02/2017
profit_loss=FVal('0.25'),
pl_currency=A_BTC,
fee=FVal('0.001'),
fee_currency=A_BTC,
link='2',
notes='margin2',
)
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
no_message_errors(accountant.msg_aggregator)
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(
'BTC').is_close('3.7468')
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('1940.9761588'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-1.87166029184'), free=ZERO),
AccountingEventType.MARGIN_POSITION:
PNL(taxable=FVal('-44.47442060'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
