Celestia — modular DA accounting for rollup operators
Celestia separates data availability from execution. Rollup operators pay TIA for blob space; we track the cost and the underlying activity.
Celestia is the leading modular DA layer — rollups post their data to Celestia rather than to Ethereum mainnet, paying TIA for the blob space they consume. For a rollup operator, that's a recurring operating cost that needs to be expensed against the right period and the right rollup. For TIA stakers, the chain pays inflation-based rewards per epoch, with a 21-day unbonding period. Celestia is a Cosmos-SDK chain, so IBC transfers to other interchain destinations work like any other Cosmos asset.
What's tracked on Celestia
TIA transfers
Native asset movement with the per-block fee model.
TIA staking rewards
Per-epoch reward distribution against delegated validators.
Blob space submissions (rollup operators)
Per-blob TIA cost tracked against the rollup that submitted it.
IBC transfers
TIA bridged to / from other interchain destinations.
Celestia accounting questions
How does Wag3s handle blob-space cost for a rollup operator?
As an operating expense, expensed in the period the blob was submitted. We attribute against the rollup namespace (so multi-rollup operators see per-rollup cost) and produce the journal entries against the right COA line.
Are TIA staking rewards taxable on receipt or accrual?
We default to receipt-basis (epoch reward distribution), with accrual-basis available as a configuration.
Other chain coverage and tax guides relevant to this network.
Book Celestia the right way
Free during Alpha. Connect a wallet, see every transaction reconciled to journal entries.