[{"data":1,"prerenderedAt":108},["ShallowReactive",2],{"navigation":3,"chain-aptos":31},[4,22],{"title":5,"path":6,"stem":7,"children":8,"page":21},"Introduction","/docs/introduction","1.docs/2.introduction",[9,13,17],{"title":10,"path":11,"stem":12},"Why","/docs/introduction/why","1.docs/2.introduction/1.why",{"title":14,"path":15,"stem":16},"Blockchain as solution?","/docs/introduction/blockchain-as-solution","1.docs/2.introduction/2.blockchain-as-solution",{"title":18,"path":19,"stem":20},"What's the Solution?","/docs/introduction/wag3s-as-solution","1.docs/2.introduction/3.wag3s-as-solution",false,{"title":23,"path":24,"stem":25,"children":26,"page":21},"Api Documentation","/docs/api-documentation","1.docs/3.api-documentation",[27],{"title":28,"path":29,"stem":30},"getting started","/docs/api-documentation/api","1.docs/3.api-documentation/1.api",{"id":32,"title":33,"body":34,"chain":85,"considerations":86,"coverage":87,"description":35,"extension":94,"faq":95,"hero":98,"meta":99,"navigation":100,"path":101,"related":102,"seo":105,"stem":106,"summary":50,"transactionTypes":86,"__hash__":107},"chains/chains/aptos.yml","Aptos Crypto Accounting & Tax — Move + Resource Model",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":69,"related":76},"Native subledger for Aptos — Move VM, resource-based account model, APT staking, PancakeSwap and Thala DeFi positions.",{"title":37,"description":38},"Aptos Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Aptos accounting — resource-based account model, APT delegation, Move package decoding, PancakeSwap on Aptos, Thala protocol.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Aptos","aptos","L1","AptosBFT (HotStuff-derived)","APT","https://explorer.aptoslabs.com","2025",{"eyebrow":40,"title":48,"subtitle":49},"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.\n",{"title":52,"items":53},"What's tracked on Aptos",[54,57,60,63,66],{"label":55,"description":56},"APT and fungible asset transfers","Resource-level cost basis for APT and Aptos fungible tokens.",{"label":58,"description":59},"APT staking","Per-epoch reward accrual against delegated validators.",{"label":61,"description":62},"Move package decoding","Function calls decoded against published Move modules.",{"label":64,"description":65},"PancakeSwap, Thala, Liquidswap, Aries","Swap and lending positions tracked end-to-end.",{"label":67,"description":68},"Aptos NFTs (Token V1 and V2)","Mint, transfer, sale events with cost-basis tracking per token.",[70,73],{"question":71,"answer":72},"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.",{"question":74,"answer":75},"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.",[77,81],{"to":78,"title":79,"description":80},"/chains/sui","Sui coverage","The other Move-based L1.",{"to":82,"title":83,"description":84},"/chains/solana","Solana coverage","Comparable high-throughput L1.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},null,{"title":52,"items":88},[89,90,91,92,93],{"label":55,"description":56},{"label":58,"description":59},{"label":61,"description":62},{"label":64,"description":65},{"label":67,"description":68},"yml",[96,97],{"question":71,"answer":72},{"question":74,"answer":75},{"eyebrow":40,"title":48,"subtitle":49},{},true,"/chains/aptos",[103,104],{"to":78,"title":79,"description":80},{"to":82,"title":83,"description":84},{"title":37,"description":38},"chains/aptos","5KXlcImYzrOQeDgKv8Y1lXAzPFneztrUAVA9lQMo8fY",1778407989052]