Decoded Intelligence Signal
Cost Basis Method
intermediate
fundamentals
Verified: May 26, 2026Lexicon Core Definition
The accounting rule used to determine which specific lot of cryptocurrency is treated as sold when making a disposal — the three common methods are FIFO (first in, first out), LIFO (last in, first out), and HIFO (highest in, first out), each producing different tax outcomes from identical trades.
Analysis Breakdown
The accounting rule used to determine which specific lot of cryptocurrency is treated as sold when making a disposal — the three common methods are FIFO (first in, first out), LIFO (last in, first out), and HIFO (highest in, first out), each producing different tax outcomes from identical trades. Full explanation coming soon when Journey 10 content is ingested.