Accounting & Tax

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Who it’s for

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The recipe bundle

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How the pieces fit

Wallet History   ──┐
Token Transfers  ──┤
Native Transfers ──┼──►  transaction ledger (flows)   ──┐
NFT Transfers    ──┤                                    │
Contract Logs    ──┘  (custom income/expense events)    ├──► valued by ── Token Prices
                                                         │
Token Balances by Wallet ──┐                            │
Native Balances          ──┴─► balance-sheet (positions)┘

• Wallet History gives you the chronological, classified feed: each row already tagged sent / received / self / minted / burned, so debits and credits fall out of direction.
• The transfer recipes give you asset-first tables for reconciliation: “every movement of token X across all tracked wallets.”
• The log recipes close the gap for income and expense that isn’t a plain transfer: staking rewards, vesting unlocks, rebases, fee distributions. Decode the raw data against the contract ABI and classify each event into your chart of accounts.
• Transfers are the flows; balances are the positions. Token Balances by Wallet and Native Balances give the period-end holdings snapshot, the balance sheet, to reconcile against the transfer ledger and to value at the reporting date.
• Token Prices is the connective tissue: join any transfer or holding to the token’s mark at its block_number to compute USD value at the time of the event (for the P&L) or at period end (for the balance sheet). This is the basis every tax and accounting calculation needs.

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Valuing transfers in USD

-- Token transfers for a wallet, valued in USD at block time.
SELECT  wh.block_timestamp,
        wh.direction,
        wh.token_address,
        wh.amount,
        wh.counterparty,
        wh.tx_hash
FROM    fact_wallet_history_full AS wh FINAL
WHERE   wh.chain_id = 1
  AND   wh.wallet_address = lower('0x…')
  AND   wh.event_type = 'token_transfer'
ORDER BY wh.block_number DESC, wh.log_index DESC;

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Notes and considerations

• Cost basis is a downstream calculation (FIFO/LIFO/average) your application performs over this ledger. The recipes give you the valued, ordered events it needs, not the basis itself.
• Decimals. Scale raw amount values by 10^token_decimals before reporting dollars; source decimals from a Token Metadata sync.
• Native and NFT USD. Wallet History leaves these NULL; value native movements against a native-price feed, and treat NFTs separately (cost/proceeds from trade data, not transfers).
• Completeness for audit. Run the ClickHouse path in hybrid mode so the ledger backfills history and then stays current, reorg-safe, at the chain head.

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