[{"data":1,"prerenderedAt":105},["ShallowReactive",2],{"navigation":3,"chain-celestia":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":83,"considerations":84,"coverage":85,"description":35,"extension":91,"faq":92,"hero":95,"meta":96,"navigation":97,"path":98,"related":99,"seo":102,"stem":103,"summary":51,"transactionTypes":84,"__hash__":104},"chains/chains/celestia.yml","Celestia Crypto Accounting & Tax — Modular DA Layer",{"title":33,"description":35,"seo":36,"chain":39,"hero":48,"summary":51,"coverage":52,"faq":67,"related":74},"Native subledger for Celestia — TIA staking, blob-space leasing, and DA-layer revenue accounting for rollup operators.",{"title":37,"description":38},"Celestia Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Celestia accounting — TIA staking, blob-space accounting for rollup operators, and the Cosmos-SDK foundation.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},"Celestia","celestia","L1","Cosmos","Tendermint BFT","TIA","https://celenium.io","2024",{"eyebrow":40,"title":49,"subtitle":50},"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.\n",{"title":53,"items":54},"What's tracked on Celestia",[55,58,61,64],{"label":56,"description":57},"TIA transfers","Native asset movement with the per-block fee model.",{"label":59,"description":60},"TIA staking rewards","Per-epoch reward distribution against delegated validators.",{"label":62,"description":63},"Blob space submissions (rollup operators)","Per-blob TIA cost tracked against the rollup that submitted it.",{"label":65,"description":66},"IBC transfers","TIA bridged to / from other interchain destinations.",[68,71],{"question":69,"answer":70},"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.",{"question":72,"answer":73},"Are TIA staking rewards taxable on receipt or accrual?","We default to receipt-basis (epoch reward distribution), with accrual-basis available as a configuration.",[75,79],{"to":76,"title":77,"description":78},"/chains/cosmos","Cosmos Hub coverage","The interchain backbone Celestia bridges to.",{"to":80,"title":81,"description":82},"/chains/mantle","Mantle coverage","Major L2 using EigenDA instead of Celestia.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},null,{"title":53,"items":86},[87,88,89,90],{"label":56,"description":57},{"label":59,"description":60},{"label":62,"description":63},{"label":65,"description":66},"yml",[93,94],{"question":69,"answer":70},{"question":72,"answer":73},{"eyebrow":40,"title":49,"subtitle":50},{},true,"/chains/celestia",[100,101],{"to":76,"title":77,"description":78},{"to":80,"title":81,"description":82},{"title":37,"description":38},"chains/celestia","71vDBNe6tN484awmKWJAvSgR6Sw2T9BUVItS4nwi5Ps",1778407989406]