[{"data":1,"prerenderedAt":112},["ShallowReactive",2],{"navigation":3,"chain-cardano":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":88,"considerations":89,"coverage":90,"description":35,"extension":98,"faq":99,"hero":102,"meta":103,"navigation":104,"path":105,"related":106,"seo":109,"stem":110,"summary":50,"transactionTypes":89,"__hash__":111},"chains/chains/cardano.yml","Cardano Crypto Accounting & Tax — UTXO Model + Native Tokens",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":72,"related":79},"Native subledger for Cardano — eUTXO model, ADA delegation, native asset tokens (no smart contracts needed for issuance), and Plutus scripts.",{"title":37,"description":38},"Cardano Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Cardano accounting — eUTXO cost basis, ADA stake delegation, native asset tokens, Plutus scripts, and the Catalyst funding flow.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Cardano","cardano","L1","Ouroboros Praos (PoS)","ADA","https://cardanoscan.io","2024",{"eyebrow":40,"title":48,"subtitle":49},"Cardano accounting — eUTXO done right","Cardano is UTXO-like Bitcoin but with native multi-asset support and Plutus smart contracts. The accounting needs both Bitcoin's lot-based logic and Ethereum's contract decoding.","Cardano's extended UTXO (eUTXO) model is structurally closer to Bitcoin than to Ethereum. Each transaction consumes UTXOs and produces new ones, but each UTXO can carry multiple native assets alongside ADA — no smart contract required for token issuance. For a finance team, this means cost basis must be tracked at the UTXO level (like Bitcoin) but across multiple assets per UTXO. Plutus scripts add programmable logic; Hydra L2 channels add off-chain throughput. Catalyst is the on-chain funding round program — projects receiving Catalyst funding need that booked as ordinary income on receipt.\n",{"title":52,"items":53},"What's tracked on Cardano",[54,57,60,63,66,69],{"label":55,"description":56},"ADA UTXO-aware cost basis","Same lot-based engine as Bitcoin, applied to ADA at the UTXO level.",{"label":58,"description":59},"Native asset tokens","Cardano's native multi-asset standard — tokens carried inside UTXOs alongside ADA, with cost basis per asset.",{"label":61,"description":62},"ADA stake delegation","Per-epoch reward accrual via stake pools, undelegation timing.",{"label":64,"description":65},"Plutus scripts","Decoded contract calls for verified Plutus contracts; raw output for unverified.",{"label":67,"description":68},"Catalyst funding receipts","Project Catalyst round distributions booked as ordinary income.",{"label":70,"description":71},"Hydra L2 channels","Channel state reconciled at close.",[73,76],{"question":74,"answer":75},"How does Wag3s handle multi-asset UTXOs on Cardano?","Each UTXO is a tracked lot for every asset it contains. A spend selects from the right lots for each asset independently — ADA from one set, the token from another. The auditor-defensible chosen method (FIFO, LIFO, HIFO) is applied per asset.",{"question":77,"answer":78},"Are Cardano stake pool rewards taxable on accrual or receipt?","On receipt (per-epoch reward distribution). We book at the ADA fair-value on the epoch boundary.",[80,84],{"to":81,"title":82,"description":83},"/chains/bitcoin","Bitcoin coverage","UTXO-aware cost-basis reference.",{"to":85,"title":86,"description":87},"/chains/polkadot","Polkadot coverage","Comparable PoS L1.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},null,{"title":52,"items":91},[92,93,94,95,96,97],{"label":55,"description":56},{"label":58,"description":59},{"label":61,"description":62},{"label":64,"description":65},{"label":67,"description":68},{"label":70,"description":71},"yml",[100,101],{"question":74,"answer":75},{"question":77,"answer":78},{"eyebrow":40,"title":48,"subtitle":49},{},true,"/chains/cardano",[107,108],{"to":81,"title":82,"description":83},{"to":85,"title":86,"description":87},{"title":37,"description":38},"chains/cardano","pWwzPE1MUepNGokg5_0AkcobIt_RudqQP1fqv4jfAeg",1778407989007]