NODE40 BEDROCK

Bedrock capabilities, organized for review.

A digital-asset tax and accounting engine for institutions. Built for CFOs, controllers, tax professionals, and auditors who need every number traceable, every action attributed, and every report reproducible.

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NODE40 Bedrock capabilities diagram showing fourteen capability domains flowing from data ingestion into one governed tax and accounting engine.
CAPABILITIES STATEMENT

One governed record for digital asset tax, accounting, reconciliation, and audit support.

Bedrock is not just a calculation surface. It connects source activity, tax lots, accounting treatments, rules, overrides, approvals, reports, and evidence into a system finance teams can inspect and defend.

Pillar 01

Tax Engine, Options, and Lot Intelligence

Bedrock keeps tax treatment tied to the lots, elections, rules, and decisions that produced the result.

Tax Engine & Cost Basis

  • Full spot lot tracking: every acquisition becomes a lot with immutable identity, tracked from purchase to disposition.
  • Cost basis, proceeds, and fee allocation computed under current Treasury regulations, including Treas. Reg. §1.1001-7 and TD 10000.
  • Swap-fee decomposition across fees paid in the disposed token, the acquired token, or split across multiple sell legs.
  • §1091 wash sale detection with automatic basis adjustment and disallowed-loss carry.
  • §1092 straddle identification with holding-period reset and loss deferral.
  • §1223 holding-period tacking across transfers, preserving original acquisition dates when assets move between wallets.
  • Short-term vs. long-term character determined per lot, per disposition.
  • Charitable donation treatment with zero-gain election.
  • Retroactive lot designation with full holding-period isolation.
  • Configurable taxpayer tax policy per profile.

Options & Derivatives

  • §1234(b) options income treatment for written options, including covered calls and puts.
  • Options position lifecycle support: write, close, exercise, expire, and buyback.
  • Straddle detection with automated suggestions and multi-leg straddle identification.
  • Physically-settled option delivery tied back to specific underlying lots.
  • Options import from exchange files, including Deribit-style files, plus manual option entry.
  • Settlement reconciliation that confirms option settlements against on-chain movements.
  • Lot encumbrance tracking, showing which lots are pledged as option backing at any moment.
  • Backing-lot assignment with smart-pick suggestions ranked by tax outcome.

Lot Selection & Rules Engine

  • Standard strategies: FIFO, LIFO, HIFO, LOFO, plus long-term-first and loss-first variants.
  • Profile-scoped, priority-ordered rules that decide which strategy applies to each disposition type.
  • Rules that target ledger attributes such as treasury, exchange, or cold wallets.
  • Specific-identification overrides for hand-picking exact lots on any disposition.
  • Lot-selection preview that shows the tax result of each strategy before committing.
  • Lot locks that fence off lots so automated selection never consumes them.
  • Permanent reason codes showing why each lot was chosen: strategy, rule, or override.
Pillar 02

Ingestion, Matching, Pricing, and Data Integrity

Every path into Bedrock resolves into the same lot engine, lineage model, review workflow, and audit trail.

Data Ingestion & Connectivity

  • Direct API feeds to exchanges and custodians, with new venues added on customer demand.
  • On-chain wallet ingestion by address or xpub, with chain-agnostic downstream treatment.
  • Structured file import for OTC, private, and other activity that no API reports.
  • Identical tax treatment, lineage, and audit trail regardless of whether data arrived by feed, wallet, or file.
  • Source inventory as the first onboarding step: venues and chains are mapped before import.
  • Opening-balance and opening-lot import for onboarding mid-history.
  • Incremental sync so new activity imports without rebuilding history.
  • Step-by-step through-date imports for controlled, verifiable onboarding.
  • Credential validation and connection doctor for diagnosing feed issues.
  • Import telemetry and run reports showing exactly what each sync brought in.
  • Automatic ledger tagging at import, including treasury, cold, and exchange classifications.
  • Data source lifecycle management: pause, resume, rewind, delete, and restore.

Transfers, Matching & Data Integrity

  • Automatic transfer matching between owned wallets so internal moves are not mistaken for taxable sales.
  • Confidence-tiered matching by transaction hash, address, and amount.
  • Recorded match score and reason on every transfer match.
  • Basis carry across matched transfers, split lot-by-lot from the source side.
  • Unmatched outflows surface as review items instead of silently becoming dispositions.
  • Canonical asset identity registry so same-symbol tokens from different contracts stay distinct.
  • Duplicate and discrepancy detection with guided resolution.
  • Trade discrepancy review with side-by-side source comparison.
  • Validator and staking reward attribution by validator.

Pricing & Valuation

  • Source-provided prices used first, so the exchange-reported price is the booked price.
  • Independent market-price oracle fallback through CoinGecko.
  • Historical price cache for consistent, reproducible valuations.
  • Manual price override on fair-value computations, with audit trail.
  • Trade-discrepancy price selection when sources disagree.
Pillar 03

Reconciliation, Transparency, and Explainability

Bedrock is designed to answer the review question behind every reported number: where did this come from?

Reconciliation

  • Balance reconciliation checking computed balances against custodian-reported balances continuously.
  • Double-entry reconciliation report where every value movement is counted once and portfolio difference must collapse to zero.
  • Shortfall workflows to acknowledge, escalate, or resolve with a synthetic deposit, with each choice recorded.
  • Opening-balance roll-forward reconciliation for mid-history onboarding.
  • Options settlement reconciliation against underlying movements.
  • Support escalation path built into every reconciliation surface.

Transparency

  • Inline basis math on every lot and disposition.
  • Drilldown from a report number to the exact lots behind it.
  • Full lot lineage with parent and child links across splits and transfers back to original acquisition.
  • Per-transaction running balances.
  • Transaction timeline view with export.
  • Source-record retrieval to view the raw exchange or chain record that produced a transaction.
  • Selection reason on every allocation, answering why a lot was chosen.
  • Related-transaction linking for fills, fees, settlements, and grouped events.
  • Deterministic recalculation: identical inputs produce identical outputs.

Categorization & Organization

  • Activity categorization for income, staking, mining, payments, transfers, and other source-attested events.
  • Three-tier category precedence: user override, then rule, then source-attested category.
  • Category override and revert per transaction, with audit trail.
  • Tag system at organization and profile level.
  • Tag rules engine with criteria-based auto-apply and re-apply on demand.
  • Custom transaction fields defined by the organization.
  • Transaction notes.
  • Ledger display names, favorites, and archiving.
Pillar 04

GAAP Books, Fair Value, Reports, and Exports

The same activity can support tax books, GAAP books, reporting packages, and export workflows without rebuilding the record each time.

GAAP Books & Fair Value

  • Dual-book accounting: tax books and GAAP books maintained side by side from the same activity.
  • ASU 2023-08 fair-value measurement for crypto assets, computed per period.
  • GAAP asset-scope classification for holdings in fair-value treatment.
  • GAAP pools with effective-dated membership and average-cost or FIFO tracking.
  • Event-sourced GAAP entries ready for journal-entry export.
  • GAAP shortfall detection and guided resolution.
  • Fair-value backing detail export.

Reports & Exports

  • Report Center with self-service report builder and growing catalog.
  • Tax gain/loss report.
  • Reconciliation balance sheet report.
  • Unrealized gains report as of any date, per open lot.
  • Token activity report.
  • GAAP position, GAAP gain/loss, GAAP crypto income, and book/tax difference reports.
  • Crypto income reporting.
  • Excel downloads with full on-screen views and automatic bundling for very large outputs.
  • Audit trail export as CSV with server-side filtering.
  • Opening balance and timeline exports.
  • Server-side filters across transactions, lots, and audit views.
Pillar 05

Controls, Access, Administration, and Platform Support

Bedrock treats controls, tenancy, help, and operations as part of the product surface, not as afterthoughts.

Compliance, Audit & Controls

  • Designed for SOC 1 Type 2 from day one: controls, not promises.
  • Complete audit trail recording who, what, when, and from where.
  • Tamper-evident audit log with database-level protection; records can never be edited or deleted, even by administrators.
  • Authorization denials are audited events.
  • Four-eyes maker-checker approvals on sensitive operations.
  • No user can approve their own proposal.
  • Per-organization compliance matrix defining which operations need approval and how many approvers.
  • Period close and reopen with recorded snapshots.
  • Idempotent mutations so retries and double-clicks never double-post.
  • Evidence-grade data model where lots, proposals, and approvals are never destructively deleted.
  • Reproducible calculations with decimal-exact math, no floating point, and pinned regression scenarios.

Access, Tenancy & Administration

  • Enterprise single sign-on with short-lived signed tokens.
  • Role-based access control over every operation in the product.
  • Fine-grained permission resolution drives the UI so users only see actions they are allowed to take.
  • Strict profile-level tenancy isolation enforced at the data layer and verified at build time.
  • Organization administration for user invites, role grants, revocations, and session revocation.
  • Multiple profiles per organization with explicit profile switching.
  • Sandbox profiles for training and what-if work, walled off from real books.
  • Guided organization onboarding with per-feature elections for GAAP and options.
  • Feature toggles that respect data safety so a feature holding live data cannot be switched off silently.

Help, Support & Platform

  • Bedrock Course: built-in guided learning track for the product and its tax concepts.
  • Inline contextual help on complex concepts with deeper documentation links.
  • In-product support escalation routed to a staff queue with full context attached.
  • Notifications with per-user settings.
  • Live status updates as imports and recalculations run.
  • Fully documented REST API through OpenAPI and Swagger.
  • Everything the UI does, customer systems can do through the API.
  • Scheduled background processing with clustered, fault-tolerant job execution.
  • Architected for institutional volume: history grows, recalculation stays incremental, and reads stay paged.