Aptos — Move VM, resource-based accounts
Aptos uses the Move VM with a resource-centric account model. Each account holds typed resources rather than a single balance — and the audit trail shows the same.
Aptos's account model treats every asset as a "resource" stored under an account address. APT, fungible tokens, NFTs, and custom Move resources all live in the same account but as distinct typed objects. Cost basis tracks per resource. Staking on Aptos is delegator-based with per-epoch reward distribution. The DeFi ecosystem is led by PancakeSwap on Aptos, Thala, Liquidswap, and Aries — each a Move package we decode for transaction-level detail.
What's tracked on Aptos
APT and fungible asset transfers
Resource-level cost basis for APT and Aptos fungible tokens.
APT staking
Per-epoch reward accrual against delegated validators.
Move package decoding
Function calls decoded against published Move modules.
PancakeSwap, Thala, Liquidswap, Aries
Swap and lending positions tracked end-to-end.
Aptos NFTs (Token V1 and V2)
Mint, transfer, sale events with cost-basis tracking per token.
Aptos accounting questions
How does Aptos's resource model affect cost basis?
Each resource type is a separate accounting line. APT, USDC on Aptos, and a custom Move resource all live in the same account but track separately. Cost basis is per-resource, the same way it's per-asset on Ethereum.
Is the Move-based accounting different from Ethereum?
Mechanically yes (no smart-contract-deployed-token model — assets are first-class resources), but practically the audit trail looks similar from a finance team's perspective. We decode Move packages so the function calls are readable.
Other chain coverage and tax guides relevant to this network.
Book Aptos the right way
Free during Alpha. Connect a wallet, see every transaction reconciled to journal entries.