Taxation reports: per-lot cost-basis tracking with FIFO/LIFO/HIFO strategies

[greatest0fallt1me]

Description

Tax reports require per-lot cost-basis tracking with pluggable disposal strategies (FIFO, LIFO, HIFO). Add lot lifecycle tables and a strategy selector per investor jurisdiction with immutable historical evaluations.

Requirements and context

• Must be secure, tested, and documented
• Should be efficient and easy to review
• Relevant code: taxation service under src/services/
• Strategy changes require dual-control and are effective forward-only

Suggested execution

• Fork the repo and create a branch
• git checkout -b feat/tax-cost-basis-strategies
• Implement changes
  • Add investment_lots and disposals migrations
  • Implement CostBasisStrategy interface with FIFO/LIFO/HIFO
  • Emit per-jurisdiction gains totals
• Validate security and correctness assumptions

Test and commit

• Run tests
  • npm test
• Cover edge cases
  • Fractional-share disposal splits lots correctly
• Include test output and notes

Example commit message

feat: per-lot cost-basis strategies for tax reports

Guidelines

• Minimum 95 percent test coverage
• Clear documentation
• Timeframe: 96 hours

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[Praiz089017]

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[biqqest]

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Congratulations, @Praiz089017! 🎉 Your application was accepted by the repo's maintainers, and the issue is due on July 30, 2026.

🧑‍💻 @Praiz089017: Please resolve the issue such that the repo's maintainers have enough time to review your contribution before the due date. You'll earn Points for completing the issue on-time, which will make you eligible for a share of the Stellar Wave Program's reward pool.

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[grantfox-oss]

🎉 This issue has been marked as completed on GrantFox!

@Praiz089017's PR #645 was approved and merged by @thlpkee20-wq.

🏆 @Praiz089017: You earned 35 FoxPoints for this contribution! Your current tier: Explorer (506 total points). Track your full progress on GrantFox.

👏 Great work, @Praiz089017! Keep contributing to RevoraOrg.

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