The annual activity rollforward of ASC 350-60-50-2, computed and exportable. Everything runs in your browser — nothing is stored or transmitted.
For annual periods, ASC 350-60-50-2 requires a rollforward of activity in crypto asset holdings: additions (with a description of their nature), dispositions, and gains and losses included in net income, reported on a gross basis. Enter amounts by asset; ending balances are computed. On a phone, start with one asset — rows stack vertically.
Totals
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Illustrates the activity reconciliation in ASC 350-60-50-2 for annual reporting periods. Also remember: describe the nature of additions (purchases vs. rewards vs. noncash consideration), disclose the income statement line item where gains and losses are presented, the method for determining cost basis (ASC 350-60-50-3), and the significant-holdings table of ASC 350-60-50-1. Not professional advice.