beancount litecoin example

2-journal.beancount

;;; semi-realistic example: buy and sell a couple of lots of LTC on exchange, 
;;; tracking basis and gains explicitly.

;; You don't have to declare your commodity symbols, but you can if you
;; want to.
1792-04-02 commodity USD
  name: "United States Dollar"
2011-10-07 commodity LTC
  name: "Litecoin"

;; You do have to declare all account names before you use them.  I use my
;; birthday for the opening date of income, expense, and equity accounts.
;; Here we'll just use an arbitrary date.
2000-01-01 open Income:Capital-Gains
2000-01-01 open Expenses:Business:Banking
2000-01-01 open Equity:Opening-Balances
2000-01-01 open Equity:Basis-Adjustment

2017-01-01 open Assets:Bank:Checking USD

2017-01-01 * "Opening balances"
  Assets:Bank:Checking     100 USD
  Equity:Opening-Balances

2017-05-06 open Assets:CC:Coinbase:LTC LTC
2017-05-06 open Assets:CC:Coinbase:USD USD

2017-05-06 * "Bought 0.35060778 LTC for $10.40 USD" #cc-ltc-acquire
  Assets:CC:Coinbase:LTC   0.35060778 LTC {29.6628 USD}  ; effective cost basis, including the $0.40 fee, is $29.6628
  Assets:Bank:Checking         -10.40 USD

2017-06-04 * "Bought 0.35934448 LTC for $10.99 USD" #cc-ltc-acquire
  Assets:CC:Coinbase:LTC  0.35934448 LTC {30.5835 USD}
  Assets:Bank:Checking        -10.99 USD

2017-08-28 * "Buy litecoin" #cc-ltc-acquire
  Assets:Bank:Checking           -10.99 USD
  Expenses:Business:Banking        0.99 USD  ; now recording the txn fee separately
  Equity:Basis-Adjustment         -0.99 USD  ; with this adjustment so the cost basis below can include it
  Assets:CC:Coinbase:LTC     0.15851918 LTC {69.3291 USD}

;; Insert a valuation for litecoin, from its closing value for the day
2017-12-31 price LTC  232.10 USD

2018-02-01 * "Coinbase" "Sold all LTC" #cc-ltc-dispose
  Assets:CC:Coinbase:LTC  -0.35060778 LTC {29.6628 USD} @ 161.4100 USD
  Assets:CC:Coinbase:LTC  -0.35934448 LTC {30.5835 USD}
  Assets:CC:Coinbase:LTC  -0.15851918 LTC {69.3291 USD}
  Income:Capital-Gains             
  Assets:CC:Coinbase:USD       140.18 USD

;; Alternate approach, since you're selling all of your lots:
;2018-02-01 * "Coinbase" "Sold all LTC" #cc-ltc-dispose
;  Assets:CC:Coinbase:LTC  -0.86847144 LTC {} @ 161.4100 USD
;  Income:Capital-Gains             
;  Assets:CC:Coinbase:USD       140.18 USD

2018-02-02 balance Assets:CC:Coinbase:LTC  0 LTC

3-shell_session.txt

## Check current balances:
$ bean-report 2-journal.beancount bal -e Assets
Assets:Bank:Checking       67.6200     USD
Assets:CC:Coinbase:LTC 
Assets:CC:Coinbase:USD    140.1800     USD

## Remaining examples will examine asset balances on 2018-01-01, before the LTC was sold.

## List all lots individually:
$ bean-query 2-journal.beancount 'SELECT account, SUM(position), cost_date, cost_label FROM CLOSE ON 2018-01-01 WHERE account ~ "LTC" GROUP BY account, COST(position), cost_date, cost_label'
       account                 sum_position         cost_date  
---------------------- ---------------------------- ---------- -
Assets:CC:Coinbase:LTC 0.35060778 LTC {29.6628 USD} 2017-05-06  
Assets:CC:Coinbase:LTC 0.35934448 LTC {30.5835 USD} 2017-06-04  
Assets:CC:Coinbase:LTC 0.15851918 LTC {69.3291 USD} 2017-08-28  

## List asset balances.  Note that the lots are separate items that are aggregated but not summed:
$ bean-query 2-journal.beancount 'BALANCES FROM CLOSE ON 2018-01-01 WHERE account ~ "Assets"'
       account                 sum_position         
---------------------- -----------------------------
Assets:Bank:Checking   67.62       USD              
Assets:CC:Coinbase:LTC  0.35060778 LTC {29.6628 USD},  0.35934448 LTC {30.5835 USD},  0.15851918 LTC {69.3291 USD}

## Asset balances, in base commodity units (ignoring lot separations)
$ bean-query 2-journal.beancount 'BALANCES AT UNITS FROM CLOSE ON 2018-01-01 WHERE account ~ "Assets"'
       account         sum_units_posit
---------------------- ---------------
Assets:Bank:Checking   67.62       USD
Assets:CC:Coinbase:LTC  0.86847144 LTC

## Asset balances, according to their summed cost bases
$ bean-query 2-journal.beancount 'BALANCES AT COST FROM CLOSE ON 2018-01-01 WHERE account ~ "Assets"'
       account         sum_cost_po
---------------------- -----------
Assets:Bank:Checking   67.62   USD
Assets:CC:Coinbase:LTC 32.3800 USD

## Asset balances at current market value
$ bean-query 2-journal.beancount 'BALANCES AT VALUE FROM CLOSE ON 2018-01-01 WHERE account ~ "Assets"'
       account         sum_value_po
---------------------- ------------
Assets:Bank:Checking    67.62   USD
Assets:CC:Coinbase:LTC 201.5722 USD