BTC$82,097+0.66% ETH$2,422-0.40% USDT$0.9991+0.02% BNB$722.05+0.21% XRP$1.30-0.37% USDC$0.9997+0.02% SOL$103.90-0.86% TRX$0.3331-0.72% FIGR_HELOC$1.07+3.20% ZEC$1,135-3.25% HYPE$78.99-1.29% DOGE$0.0794-0.96% XMR$586.46+6.16% USDS$0.9997+0.01% WBT$80.20+0.18% LINK$12.02-1.61% LEO$9.04-0.04% ADA$0.2209-0.83% RAIN$0.009249+4.49% NEAR$4.98-3.07% XLM$0.1780-0.55% BCH$274.58-0.21% USDE$0.9994+0.02% LTC$59.49+0.35% UNI$7.30-0.11% DAI$1.00+0.01% AVAX$9.85-1.66% SUI$0.9867-1.45% CC$0.1013-1.83% USD1$0.9992+0.03% HBAR$0.0876+4.94% GRAM$1.35+0.72%
Menu
Início
Ativos
Cobertura
Todos os ativosEvery research file, largest firstSetoresWhat each category holds and weighsRankingsFourteen leaderboards and what they missMapa de calorThe market sized by value, shaded by changeMercado globalTotal capitalization, dominance and volume
Ferramentas
ScreenerFilter by fundamentals, supply and riskComparar ativosResearch files side by sideSalvoThe assets you have starred
Fundamentos
Economics
Fees & revenueWhat users pay, and who keeps itValor bloqueadoCapital deposited in each networkExchange volumeTrading on decentralized exchanges
Networks
Atividade de redeAddresses, transactions and throughputStablecoinsDollar tokens, where they live and what backs themStaking & yieldWhat securing a network pays, after issuance
Avaliação
Standardized measures
Múltiplos de valuationPrice against fees and revenue, limits statedSupply & issuanceCirculating, maximum and the dilution aheadDefinições de métricasEvery figure: definition, period, limitation
Institucional
Acesso regulado
Produtos negociados em bolsaEvery US-listed fund, with a page eachTesourarias corporativasListed companies holding digital assets
Pesquisa
Analysis
Notas de pesquisaShort notes written from stored figuresCalendário de eventosUpgrades, halvings and policy dates
Risco
Framework de riscoFifty factors in seven familiesIncidentes de segurançaExploits and failures, with the losses
Aprender
Educação
Learn libraryEleven tracks, from first principlesGlossárioEvery term in plain EnglishCalculadorasFee drag, dilution and conversion
How this site works
MetodologiaHow every figure is measuredFontes de dadosWho publishes what we showAtualização dos dadosWhen each feed last ranAI agentsPrompts that keep an assistant on our dataAPI públicaThe same figures, as JSON
Notícias Consultar os dados Sobre nós
Opções de leitura
Visão guiada

Novo nos mercados — preços, yields, market cap? Explicamos cada termo enquanto navega, em linguagem simples. Os mesmos dados, com ajuda integrada.

Visão de especialista

Você já conhece o mercado. Apenas os dados — limpos, rápidos e compactos, sem explicações adicionais. Esta é a vista predefinida.

View
Claro ou escuro
Idioma
Fotografia FotografiaStill lifeCryptoStudio
API pública

Todos os dados deste site estão disponíveis em JSON, com o período e a fonte vinculados.

Leia a documentação da API
Definição cost basis lotcost basisspecific identification

Tax Lot

A record of one specific purchase, its quantity, date, and cost, used to calculate gain or loss when that quantity is later disposed of.

Every acquisition creates a lot, and which lot is treated as sold changes the reported gain, so jurisdictions specify permitted identification methods such as first-in-first-out, specific identification, or average cost. Digital assets complicate this in specific ways: rewards from staking and airdropped tokens generally create new lots valued at the time of receipt, network fees may adjust basis or be deductible depending on the rules, swapping one token for another is typically a disposal of the first, and some jurisdictions now require basis to be tracked per wallet or per account rather than across an entire portfolio. Readers meet lots in exchange tax statements, in cost-basis software that reconstructs history across wallets, and in the gaps that appear when records are missing. Rules differ substantially by country, and this is a description of the concept rather than tax advice.

Na prática

Someone who acquired the same asset on several dates has several lots, and the method used to identify which one was sold determines the gain reported on that sale.

O equívoco comum

That moving assets between your own wallets is a taxable disposal, when a transfer between wallets you control generally is not, although it frequently breaks the basis records that tax software depends on.

02

Termos relacionados

Accounting Treatment of Digital Assets The rules deciding how a company records the digital assets it holds in its published financial…
Custody Risk The risk of losing access to digital assets because of how they are stored, whether by you or by a…
Wash Sale Selling something at a loss and buying it back almost immediately, which some tax systems treat as…
03

Lições que o utilizam

How digital assets are carried on a balance sheet Institutional access and regulation
Digital Asset DatabaseDigital asset research & education

Ativos

Todos os ativosSetoresRankingsMapa de calorScreenerCompararSalvo

Fundamentos

Fees & revenueValor bloqueadoExchange volumeAtividade de redeStablecoinsStaking & yield

Valuation & risk

Múltiplos de valuationSupply & issuanceDefinições de métricasFramework de riscoIncidentes de segurança

Institucional

Produtos negociados em bolsaTesourarias corporativasEventsNotas de pesquisaNotícias

Aprender

Learn libraryGlossárioCalculadorasConsultar os dadosAI agentsAPI pública

Sobre

Sobre nósContatoMetodologiaFontes de dadosPolítica editorialAtualização dos dados

Legal

Avisos legaisTermos de usoPrivacy policy