Use adjusted basis which is fiat_in_with_fee divided by crypto_in for LOFO and HIFO

.pre-commit-config.yaml

@@ -36,7 +36,7 @@ repos:
     -   id: isort
         args: [--line-length 160]
 -   repo: https://github.com/psf/black
-    rev: 25.12.0
+    rev: 26.1.0
     hooks:
     -   id: black
 -   repo: https://github.com/asottile/pyupgrade

src/rp2/accounting_engine.py

@@ -179,7 +179,7 @@ def get_next_taxable_event_and_amount(
         if taxable_event and taxable_event.timestamp < new_taxable_event.timestamp:
             if acquired_lot:
                 self._set_partial_amount(acquired_lot, new_acquired_lot_amount)
-            (_, new_acquired_lot, _, new_acquired_lot_amount) = self.get_acquired_lot_for_taxable_event(
+            _, new_acquired_lot, _, new_acquired_lot_amount = self.get_acquired_lot_for_taxable_event(
                 new_taxable_event, acquired_lot, new_taxable_event_amount, new_acquired_lot_amount
             )
 

src/rp2/plugin/accounting_method/hifo.py

@@ -22,4 +22,5 @@
 # HIFO (Highest In, First Out) plugin. See https://www.investopedia.com/terms/h/hifo.asp.
 class AccountingMethod(AbstractFeatureBasedAccountingMethod):
     def sort_key(self, lot: InTransaction) -> AcquiredLotSortKey:
-        return AcquiredLotSortKey(-lot.spot_price, lot.timestamp.timestamp(), lot.row)
+        adjusted_basis = lot.fiat_in_with_fee / lot.crypto_in
+        return AcquiredLotSortKey(-adjusted_basis, lot.timestamp.timestamp(), lot.row)

src/rp2/plugin/accounting_method/lofo.py

@@ -22,4 +22,5 @@
 # LOFO (Lowest In, First Out) plugin. In this method the lot with lowest cost of purchase is the first to be used.
 class AccountingMethod(AbstractFeatureBasedAccountingMethod):
     def sort_key(self, lot: InTransaction) -> AcquiredLotSortKey:
-        return AcquiredLotSortKey(lot.spot_price, lot.timestamp.timestamp(), lot.row)
+        adjusted_basis = lot.fiat_in_with_fee / lot.crypto_in
+        return AcquiredLotSortKey(adjusted_basis, lot.timestamp.timestamp(), lot.row)

src/rp2/tax_engine.py

@@ -83,11 +83,11 @@ def _get_next_taxable_event_and_acquired_lot(
     new_acquired_lot: Optional[InTransaction]
     new_taxable_event_amount: RP2Decimal
     new_acquired_lot_amount: RP2Decimal
-    (new_taxable_event, new_acquired_lot, new_taxable_event_amount, new_acquired_lot_amount) = accounting_engine.get_next_taxable_event_and_amount(
+    new_taxable_event, new_acquired_lot, new_taxable_event_amount, new_acquired_lot_amount = accounting_engine.get_next_taxable_event_and_amount(
         taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount
     )
     if acquired_lot == new_acquired_lot:
-        (_, new_acquired_lot, _, new_acquired_lot_amount) = accounting_engine.get_acquired_lot_for_taxable_event(
+        _, new_acquired_lot, _, new_acquired_lot_amount = accounting_engine.get_acquired_lot_for_taxable_event(
             new_taxable_event, new_acquired_lot, new_taxable_event_amount, new_acquired_lot_amount
         )
     return TaxableEventAndAcquiredLot(new_taxable_event, new_acquired_lot, new_taxable_event_amount, new_acquired_lot_amount)
@@ -113,7 +113,7 @@ def _create_unfiltered_gain_and_loss_set(
         total_amount: RP2Decimal = ZERO
 
         # Retrieve first taxable event and acquired lot
-        (taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount) = _get_next_taxable_event_and_acquired_lot(
+        taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount = _get_next_taxable_event_and_acquired_lot(
             new_accounting_engine, None, None, ZERO, ZERO
         )
 
@@ -140,7 +140,7 @@ def _create_unfiltered_gain_and_loss_set(
                 )
                 total_amount += taxable_event_amount
                 gain_loss_set.add_entry(gain_loss)
-                (taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount) = new_accounting_engine.get_next_taxable_event_and_amount(
+                taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount = new_accounting_engine.get_next_taxable_event_and_amount(
                     taxable_event, acquired_lot, ZERO, acquired_lot_amount
                 )
                 continue
@@ -157,7 +157,7 @@ def _create_unfiltered_gain_and_loss_set(
                 )
                 total_amount += taxable_event_amount
                 gain_loss_set.add_entry(gain_loss)
-                (taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount) = _get_next_taxable_event_and_acquired_lot(
+                taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount = _get_next_taxable_event_and_acquired_lot(
                     new_accounting_engine, taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount
                 )
             elif taxable_event_amount < acquired_lot_amount:
@@ -173,7 +173,7 @@ def _create_unfiltered_gain_and_loss_set(
                 )
                 total_amount += taxable_event_amount
                 gain_loss_set.add_entry(gain_loss)
-                (taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount) = new_accounting_engine.get_next_taxable_event_and_amount(
+                taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount = new_accounting_engine.get_next_taxable_event_and_amount(
                     taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount
                 )
             else:  # taxable_amount > acquired_lot_amount
@@ -189,7 +189,7 @@ def _create_unfiltered_gain_and_loss_set(
                 )
                 total_amount += acquired_lot_amount
                 gain_loss_set.add_entry(gain_loss)
-                (taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount) = new_accounting_engine.get_acquired_lot_for_taxable_event(
+                taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount = new_accounting_engine.get_acquired_lot_for_taxable_event(
                     taxable_event, acquired_lot, taxable_event_amount, acquired_lot_amount
                 )