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import csv
from collections import defaultdict, deque
class FIFOQueue:
def __init__(self):
self.queue = deque()
def add(self, amount, cost):
self.queue.append((amount, cost))
def remove(self, amount):
remaining = amount
cost_basis = 0
while remaining > 0:
if not self.queue:
raise ValueError(f"Insufficient assets in queue to process sale of {amount}.")
quantity, cost = self.queue[0]
if quantity > remaining:
cost_basis += remaining * cost
self.queue[0] = (quantity - remaining, cost)
remaining = 0
else:
cost_basis += quantity * cost
remaining -= quantity
self.queue.popleft()
return cost_basis
def process_ledger(file_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
fifo_queues[currency].add(amount, price)
# 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"])
crypto_amount = float(crypto_trade["amount"])
fee = float(crypto_trade["fee"])
fifo_queues.setdefault(crypto_asset, FIFOQueue())
if eur_amount < 0: # Purchase of cryptocurrency
stake_amount = -eur_amount
crypto_amount -= fee # Adjust for fees
fifo_queues[crypto_asset].add(crypto_amount, stake_amount)
elif eur_amount > 0: # Sale of cryptocurrency
cost_basis = fifo_queues[crypto_asset].remove(crypto_amount)
sale_proceeds = eur_amount
profit_or_loss = sale_proceeds - cost_basis
report.append((eur_trade["time"], crypto_asset, profit_or_loss))
else:
raise ValueError(f"Unexpected trade grouping for refid {refid}")
else:
raise ValueError(f"Unexpected number of trades for refid {refid}")
return report
# Usage
ledger_path = "kraken_ledger.csv" # Replace with your file path
profit_and_loss_report = process_ledger(ledger_path)
for entry in profit_and_loss_report:
print(entry)
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