Decoded Intelligence Signal
HIFO
intermediate
fundamentals
Verified: May 26, 2026Lexicon Core Definition
Highest In, First Out — a cost basis method that treats the highest-cost lot as the first sold, minimising taxable gain or maximising deductible loss on any given disposal. Generally the most tax-efficient method; permitted in the US under specific identification rules.
Analysis Breakdown
Highest In, First Out — a cost basis method that treats the highest-cost lot as the first sold, minimising taxable gain or maximising deductible loss on any given disposal. Generally the most tax-efficient method; permitted in the US under specific identification rules. Full explanation coming soon when Journey 10 content is ingested.