agiprolabs/claude-trading-skills/cost-basis-engine

def fifo_sell(lots: list[dict], sell_qty: float, sell_price: float) -> list[dict]:
    """Sell using FIFO. lots sorted oldest-first."""
    remaining = sell_qty
    realized = []
    while remaining > 0 and lots:
        lot = lots[0]
        used = min(lot["qty"], remaining)
        gain = (sell_price - lot["cost_per_unit"]) * used
        realized.append({"qty": used, "basis": lot["cost_per_unit"], "gain": gain})
        lot["qty"] -= used
        remaining -= used
        if lot["qty"] <= 0:
            lots.pop(0)
    return realized

def lifo_sell(lots: list[dict], sell_qty: float, sell_price: float) -> list[dict]:
    """Sell using LIFO. Pops from end (newest first)."""
    remaining = sell_qty
    realized = []
    while remaining > 0 and lots:
        lot = lots[-1]
        used = min(lot["qty"], remaining)
        gain = (sell_price - lot["cost_per_unit"]) * used
        realized.append({"qty": used, "basis": lot["cost_per_unit"], "gain": gain})
        lot["qty"] -= used
        remaining -= used
        if lot["qty"] <= 0:
            lots.pop()
    return realized

def hifo_sell(lots: list[dict], sell_qty: float, sell_price: float) -> list[dict]:
    """Sell using HIFO. Sort by cost descending, consume highest first."""
    lots.sort(key=lambda x: x["cost_per_unit"], reverse=True)
    remaining = sell_qty
    realized = []
    for lot in lots:
        if remaining <= 0:
            break
        used = min(lot["qty"], remaining)
        gain = (sell_price - lot["cost_per_unit"]) * used
        realized.append({"qty": used, "basis": lot["cost_per_unit"], "gain": gain})
        lot["qty"] -= used
        remaining -= used
    lots[:] = [l for l in lots if l["qty"] > 0]
    return realized

def specific_id_sell(lots: dict[str, dict], lot_ids: list[tuple[str, float]],
                     sell_price: float) -> list[dict]:
    """Sell specific lots by ID. lot_ids = [(lot_id, qty_to_sell), ...]"""
    realized = []
    for lot_id, sell_qty in lot_ids:
        lot = lots[lot_id]
        used = min(lot["qty"], sell_qty)
        gain = (sell_price - lot["cost_per_unit"]) * used
        realized.append({"lot_id": lot_id, "qty": used, "basis": lot["cost_per_unit"], "gain": gain})
        lot["qty"] -= used
        if lot["qty"] <= 0:
            del lots[lot_id]
    return realized

def average_cost_basis(lots: list[dict]) -> float:
    """Compute weighted average cost per unit across all lots."""
    total_cost = sum(l["qty"] * l["cost_per_unit"] for l in lots)
    total_qty = sum(l["qty"] for l in lots)
    if total_qty == 0:
        return 0.0
    return total_cost / total_qty
def average_cost_sell(lots: list[dict], sell_qty: float, sell_price: float) -> dict:
    """Sell using average cost. Reduces all lots proportionally."""
    avg = average_cost_basis(lots)
    total_qty = sum(l["qty"] for l in lots)
    sell_qty = min(sell_qty, total_qty)
    gain = (sell_price - avg) * sell_qty
    # Reduce each lot proportionally
    ratio = sell_qty / total_qty
    for lot in lots:
        lot["qty"] *= (1 - ratio)
    lots[:] = [l for l in lots if l["qty"] > 1e-12]
    return {"qty": sell_qty, "avg_basis": avg, "gain": gain}

airdrop_lot = {
    "date": "2025-03-15",
    "qty": 1000,
    "cost_per_unit": 0.05,   # FMV at time of receipt
    "income_recognized": 50.0,  # 1000 * 0.05 reported as income
    "source": "airdrop"
}

staking_lot = {
    "date": "2025-04-01",
    "qty": 5.2,
    "cost_per_unit": 150.0,  # SOL price at receipt
    "income_recognized": 780.0,
    "source": "staking_reward"
}

def apply_split(lots: list[dict], split_ratio: float) -> None:
    """Apply a token split. split_ratio > 1 means more tokens."""
    for lot in lots:
        lot["qty"] *= split_ratio
        lot["cost_per_unit"] /= split_ratio

def lp_entry(sol_qty: float, sol_price: float, usdc_qty: float,
             lp_tokens_received: float) -> dict:
    """Model LP entry as disposal of component tokens."""
    total_value = sol_qty * sol_price + usdc_qty * 1.0
    lp_cost_basis = total_value / lp_tokens_received
    return {
        "disposals": [
            {"token": "SOL", "qty": sol_qty, "price": sol_price},
            {"token": "USDC", "qty": usdc_qty, "price": 1.0},
        ],
        "lp_lot": {"qty": lp_tokens_received, "cost_per_unit": lp_cost_basis}
    }

def multi_hop_events(hops: list[dict]) -> list[dict]:
    """
    Each hop is: {"sell_token", "sell_qty", "sell_price",
                  "buy_token", "buy_qty", "buy_price"}
    Each hop is a separate taxable event.
    """
    events = []
    for i, hop in enumerate(hops):
        events.append({
            "event": i + 1,
            "dispose": hop["sell_token"],
            "dispose_qty": hop["sell_qty"],
            "dispose_value": hop["sell_qty"] * hop["sell_price"],
            "acquire": hop["buy_token"],
            "acquire_qty": hop["buy_qty"],
            "acquire_basis": hop["buy_qty"] * hop["buy_price"],
        })
    return events

methods = ["FIFO", "LIFO", "HIFO", "Specific ID", "Average Cost"]
# After processing all trades through each method:
comparison = {
    "FIFO":        {"total_gain": 220.00, "tax_at_30pct": 66.00},
    "LIFO":        {"total_gain": 157.50, "tax_at_30pct": 47.25},
    "HIFO":        {"total_gain": 155.00, "tax_at_30pct": 46.50},
    "Specific ID": {"total_gain": 160.00, "tax_at_30pct": 48.00},
    "Average Cost":{"total_gain": 193.33, "tax_at_30pct": 58.00},
}
# HIFO minimizes liability in this example

from scripts.cost_basis_calculator import CostBasisEngine
engine = CostBasisEngine()
# Add purchases
engine.add_buy("2025-01-10", "TOKEN", 100, 1.00)
engine.add_buy("2025-02-15", "TOKEN", 50, 2.00)
engine.add_buy("2025-03-01", "TOKEN", 75, 1.50)
# Sell and compare methods
results = engine.sell_compare("2025-04-01", "TOKEN", 120, 3.00)
engine.print_comparison(results)