Building a year-end lot schedule without average-cost shortcuts

Average cost is a blunt instrument. For buy-and-hold wallets with a handful of purchases it can be harmless. For traders who open and close risk daily across venues, it erases the path that tax-lot performance analysis needs.

Assemble these pieces early

• Full-year trade exports with fees from every venue in the economic book
• Deposit and withdrawal logs, including self-custody
• Notes on OTC or desk trades that never hit an exchange CSV
• Prior-year ending lot inventory if one exists

Sequence of work

Reconcile transfers first. Then rebuild lots for the year. Then produce realized summaries by asset group. Jumping straight to a P&L total invites silent basis errors.

Timing in Korea

Desks that wait until March compete for limited review slots. If your fill count sits above a few thousand per year, start export collection in Q4. App Analytics books Year-End Lot Schedule work on that calendar; rush capacity is intentionally limited so existing engagements stay accurate.