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import csv
from collections import defaultdict, deque
from datetime import datetime
class FIFOQueue:
"""
Crypto trading FIFO queue.
Will track trades.
"""
def __init__(self):
self.queue = deque()
def add(self, amount, total_cost, date):
"""
Add trade to queue.
"""
self.queue.append((amount, total_cost, date))
def remove(self, amount):
"""
Remove a specified amount from the queue, returning the
trades used to buy.
"""
if amount <= 0:
raise ValueError("The amount to remove must be positive.")
remaining = amount
cost_basis = 0
entries = []
while remaining > 0:
if not self.queue:
raise ValueError(f"Insufficient assets in queue to process sale of {amount}.")
quantity, total_cost, date = self.queue[0]
if quantity > remaining:
cost_basis += remaining * (total_cost / quantity)
self.queue[0] = (quantity - remaining, total_cost, date)
entries.append((remaining, total_cost, date))
remaining = 0
else:
cost_basis += quantity * (total_cost / quantity)
remaining -= quantity
entries.append((quantity, total_cost, date))
self.queue.popleft()
return cost_basis, entries
def generate_report(sale_entries, proceeds, crypto_asset, date_sold):
report = []
sell_date = datetime.strptime(date_sold, "%Y-%m-%d").strftime("%d.%m.%Y")
for amount, cost, buy_date in sale_entries:
buy_date_formatted = datetime.strptime(buy_date, "%Y-%m-%d").strftime("%d.%m.%Y")
holding_period = (datetime.strptime(date_sold, "%Y-%m-%d") - datetime.strptime(buy_date, "%Y-%m-%d")).days
short_or_long = "Short" if holding_period < 365 else "Long"
cost_basis = cost
gain_or_loss = proceeds - cost_basis
report.append({
"Amount": f"{amount:.8f}",
"Currency": crypto_asset,
"Date Sold": sell_date,
"Date Acquired": buy_date_formatted,
"Short/Long": short_or_long,
"Buy/Input at": "Kraken",
"Sell/Output at": "Kraken",
"Proceeds": f"{proceeds:.2f}",
"Cost Basis": f"{cost_basis:.2f}",
"Gain/Loss": f"{gain_or_loss:.2f}",
})
return report
def process_ledger(file_path, output_path):
fifo_queues = {} # Separate FIFO queue per cryptocurrency
trades_by_refid = defaultdict(list)
report = []
with open(file_path, 'r') as file:
reader = csv.DictReader(file)
for row in reader:
# Group trades by refid
if row["type"] == "trade":
trades_by_refid[row["refid"]].append(row)
# Handle deposits
elif row["type"] == "deposit":
currency = row["asset"]
fifo_queues.setdefault(currency, FIFOQueue())
amount = float(row["amount"])
price = 0 # Deposits typically have no associated cost basis
date = row["time"].split(" ")[0]
fifo_queues[currency].add(amount, price, date)
# Process grouped trades
for refid, trades in trades_by_refid.items():
if len(trades) == 2: # Ensure we have two related rows (EUR + crypto)
eur_trade = next((trade for trade in trades if trade["asset"] == "EUR"), None)
crypto_trade = next((trade for trade in trades if trade["asset"] != "EUR"), None)
if eur_trade and crypto_trade:
crypto_asset = crypto_trade["asset"]
eur_amount = float(eur_trade["amount"])
eur_fee = float(eur_trade["fee"])
crypto_amount = float(crypto_trade["amount"])
crypto_fee = float(crypto_trade["fee"])
fifo_queues.setdefault(crypto_asset, FIFOQueue())
date_sold = eur_trade["time"].split(" ")[0]
if eur_amount < 0: # Purchase of cryptocurrency
stake_amount = -eur_amount - eur_fee # Account for EUR fees
crypto_amount -= crypto_fee # Adjust for crypto fees
fifo_queues[crypto_asset].add(crypto_amount, stake_amount, date_sold)
elif eur_amount > 0: # Sale of cryptocurrency
proceeds = eur_amount - eur_fee # Account for EUR fees
_, sale_entries = fifo_queues[crypto_asset].remove(-crypto_amount)
report.extend(generate_report(sale_entries, proceeds, crypto_asset, date_sold))
else:
raise ValueError(f"Unexpected trade grouping for refid {refid}")
else:
raise ValueError(f"Unexpected number of trades for refid {refid}")
# Write report to CSV
with open(output_path, 'w', newline='') as csvfile:
fieldnames = [
"Amount",
"Currency",
"Date Sold",
"Date Acquired",
"Short/Long",
"Buy/Input at",
"Sell/Output at",
"Proceeds",
"Cost Basis",
"Gain/Loss"
]
writer = csv.DictWriter(csvfile, fieldnames=fieldnames)
writer.writeheader()
writer.writerows(report)
# Usage
ledger_path = "kraken_ledger.csv" # Replace with your ledger file path
output_path = "tax_report.csv" # Replace with your desired output file path
process_ledger(ledger_path, output_path)
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