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_no_corresponding_buy_for_sell(accountant, google_service):
"""Test that if there is no corresponding buy for a sell, the entire sell counts as profit"""
history = [
Trade(
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,
)
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
expected_pnls = PnlTotals({
AccountingEventType.TRADE:
PNL(taxable=FVal('2519.62'), free=ZERO),
AccountingEventType.FEE:
PNL(taxable=FVal('-0.02'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)
def test_taxable_ledger_action_setting(accountant, expected, google_service):
"""Test that ledger actions respect the taxable setting"""
history = [
LedgerAction(
identifier=1,
timestamp=1476979735,
action_type=LedgerActionType.INCOME,
location=Location.EXTERNAL,
amount=FVal(1), # 578.505 EUR/BTC from mocked prices
asset=A_BTC,
rate=None,
rate_asset=None,
link=None,
notes=None,
), LedgerAction(
identifier=2,
timestamp=1491062063,
action_type=LedgerActionType.AIRDROP,
location=Location.EXTERNAL,
amount=FVal(10), # 47.865 EUR/ETH from mocked prices
asset=A_ETH,
rate=None,
rate_asset=None,
link='foo',
notes='boo',
), LedgerAction(
identifier=3,
timestamp=1501062063,
action_type=LedgerActionType.LOSS,
location=Location.BLOCKCHAIN,
amount=FVal(2), # 175.44 EUR/ETH from mocked prices
asset=A_ETH,
rate=FVal(400), # but should use the given rate of 400 EUR
rate_asset=A_EUR,
link='goo',
notes='hoo',
), LedgerAction( # include a non taxed ledger action too
identifier=4,
timestamp=1501062064,
action_type=LedgerActionType.EXPENSE,
location=Location.BLOCKCHAIN,
amount=FVal(1),
asset=A_ETH,
rate=FVal(400),
rate_asset=A_EUR,
link='goo2',
notes='hoo2',
),
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
expected_pnls = PnlTotals()
if expected != 0:
expected_pnls[AccountingEventType.LEDGER_ACTION] = PNL(taxable=FVal(expected), 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_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_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_fees_count_in_cost_basis(accountant, google_service):
"""Make sure that asset amounts used in fees are reduced."""
history = [
Trade(
timestamp=1609537953,
location=Location.KRAKEN,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=ONE,
rate=FVal('598.26'),
fee=ONE,
fee_currency=A_EUR,
link=None,
), Trade(
# PNL: 0.5 * 1862.06 - 0.5 * 599.26 -> 631.4
# fee: -0.5 * 1862.06 + 0.5 * 1862.06 - 0.5 * 599.26 -> -299.63
timestamp=1624395186,
location=Location.KRAKEN,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.5'),
rate=FVal('1862.06'),
fee=FVal('0.5'),
fee_currency=A_ETH,
link=None,
), Trade(
timestamp=1625001464,
location=Location.KRAKEN,
base_asset=A_ETH,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal('0.5'),
rate=FVal('1837.31'),
fee=None,
fee_currency=None,
link=None,
),
]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1625001466,
history_list=history,
)
expected_pnls = PnlTotals({
AccountingEventType.TRADE: PNL(taxable=FVal('1550.055'), free=ZERO),
AccountingEventType.FEE: PNL(taxable=FVal('-300.630'), free=ZERO),
})
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_ETH) is None
warnings = accountant.msg_aggregator.consume_warnings()
assert len(warnings) == 0
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_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_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_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_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_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_not_calculate_past_cost_basis(accountant, expected, google_service):
# trades copied from
# rotkehlchen/tests/integration/test_end_to_end_tax_report.py
history = [
Trade(
timestamp=1446979735, # 08/11/2015
location=Location.EXTERNAL,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.BUY,
amount=FVal(5),
rate=FVal('268.678317859'),
fee=None,
fee_currency=None,
link=None,
),
Trade(
timestamp=1488373504, # 29/02/2017
location=Location.KRAKEN,
base_asset=A_BTC,
quote_asset=A_EUR,
trade_type=TradeType.SELL,
amount=FVal(2),
rate=FVal('1146.22'),
fee=FVal('0.01'),
fee_currency=A_EUR,
link=None,
),
]
accounting_history_process(
accountant=accountant,
start_ts=1466979735,
end_ts=1519693374,
history_list=history,
)
check_pnls_and_csv(accountant, expected, google_service)
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_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)
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_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_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_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_ledger_actions_accounting(accountant, google_service):
"""Test for accounting for ledger actions
Makes sure that Ledger actions are processed in accounting, range is respected
and that they contribute to the "bought" amount per asset and that also if
a rate is given then that is used instead of the queried price
"""
history = [LedgerAction( # before range - read only for amount not profit
identifier=1,
timestamp=1435979735, # 0.1 EUR per ETH
action_type=LedgerActionType.INCOME,
location=Location.EXTERNAL,
asset=A_ETH,
amount=AssetAmount(FVal(1)),
rate=None,
rate_asset=None,
link=None,
notes=None,
), LedgerAction(
identifier=2,
timestamp=1437279735, # 250 EUR per BTC
action_type=LedgerActionType.INCOME,
location=Location.BLOCKCHAIN,
asset=A_BTC,
amount=AssetAmount(FVal(1)),
rate=FVal('400'),
rate_asset=A_EUR,
link='foo',
notes='we give a rate here',
), LedgerAction(
identifier=3,
timestamp=1447279735, # 0.4 EUR per XMR
action_type=LedgerActionType.DIVIDENDS_INCOME,
location=Location.KRAKEN,
asset=A_XMR,
amount=AssetAmount(FVal(10)),
rate=None,
rate_asset=None,
link=None,
notes=None,
), LedgerAction(
identifier=4,
timestamp=1457279735, # 1 EUR per ETH
action_type=LedgerActionType.EXPENSE,
location=Location.EXTERNAL,
asset=A_ETH,
amount=AssetAmount(FVal('0.1')),
rate=None,
rate_asset=None,
link=None,
notes=None,
), LedgerAction(
identifier=5,
timestamp=1467279735, # 420 EUR per BTC
action_type=LedgerActionType.LOSS,
location=Location.EXTERNAL,
asset=A_BTC,
amount=AssetAmount(FVal('0.1')),
rate=FVal(500),
rate_asset=A_USD,
link='foo2',
notes='we give a rate here',
), LedgerAction( # after range and should be completely ignored
identifier=6,
timestamp=1529693374,
action_type=LedgerActionType.EXPENSE,
location=Location.EXTERNAL,
asset=A_ETH,
amount=AssetAmount(FVal('0.5')),
rate=FVal(400),
rate_asset=A_EUR,
link='foo3',
notes='we give a rate here too but doesnt matter',
)]
accounting_history_process(
accountant=accountant,
start_ts=1436979735,
end_ts=1519693374,
history_list=history,
)
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_BTC).is_close('0.9')
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_ETH).is_close('0.9')
assert accountant.pots[0].cost_basis.get_calculated_asset_amount(A_XMR).is_close('10')
expected_pnls = PnlTotals({
# 400 + 0.4*10 - 1*0.1 + 1*0.1 - 1*0.01 - 0.1*500*0.9004 + 0.1*500*0.9004 - 0.1* 400
AccountingEventType.LEDGER_ACTION: PNL(taxable=FVal('363.99'), free=ZERO),
})
check_pnls_and_csv(accountant, expected_pnls, google_service)