[{"data":1,"prerenderedAt":109},["ShallowReactive",2],{"navigation":3,"chain-cosmos":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":86,"considerations":87,"coverage":88,"description":35,"extension":95,"faq":96,"hero":99,"meta":100,"navigation":101,"path":102,"related":103,"seo":106,"stem":107,"summary":51,"transactionTypes":87,"__hash__":108},"chains/chains/cosmos.yml","Cosmos Hub Crypto Accounting & Tax — IBC, ATOM, Liquid Staking",{"title":33,"description":35,"seo":36,"chain":39,"hero":48,"summary":51,"coverage":52,"faq":70,"related":77},"Native subledger for the Cosmos ecosystem — ATOM staking, IBC transfers across the interchain, liquid staking via Stride and pSTAKE.",{"title":37,"description":38},"Cosmos Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Cosmos Hub accounting — ATOM delegation, IBC transfers across the interchain, liquid staking, governance proposals.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},"Cosmos Hub","cosmos","L1","Cosmos","Tendermint BFT","ATOM","https://www.mintscan.io/cosmos","2024",{"eyebrow":40,"title":49,"subtitle":50},"Cosmos Hub plus the IBC interchain","Cosmos Hub is the heart of the IBC interchain — ATOM staking, governance, and the gateway to dozens of app-chains (Osmosis, Celestia, Injective, Sei, Neutron). We cover the hub and the most-used spokes.","Cosmos Hub uses Tendermint BFT consensus with active validator delegation. ATOM stakers earn block rewards and a share of inflation, with a 21-day unbonding period. IBC (Inter-Blockchain Communication) is the cross-chain transfer protocol — sending ATOM from Cosmos Hub to Osmosis and back is a series of IBC packets that need to be reconciled across both chains. Liquid staking via Stride or pSTAKE produces an LST (stATOM, stkATOM) that mirrors the underlying with yield accrual. Governance proposals on the hub affect inflation and validator parameters; treasuries holding ATOM may want vote attribution in the audit trail.\n",{"title":53,"items":54},"What's tracked on Cosmos Hub",[55,58,61,64,67],{"label":56,"description":57},"ATOM delegation and rewards","Per-block reward accrual against delegated validators, 21-day unbonding.",{"label":59,"description":60},"IBC transfers","ATOM and IBC-denoms moved across the interchain (Osmosis, Celestia, Injective, etc.) reconciled per packet.",{"label":62,"description":63},"Liquid staking (stATOM, stkATOM)","LST issuance, yield accrual, redemption — same model as Lido on Ethereum.",{"label":65,"description":66},"Governance votes","On-chain votes attributed to the signing wallet; useful for foundation audit trails.",{"label":68,"description":69},"Restaking (ICS — Interchain Security)","ATOM secured chains (e.g. Neutron) — restaking rewards from consumer chains.",[71,74],{"question":72,"answer":73},"How does Wag3s handle IBC transfers?","As a multi-step intra-asset transfer with intermediate states. The packet is tracked from source to destination, with both sides reconciled to a single end-to-end record.",{"question":75,"answer":76},"Are ICS / restaking rewards taxable on receipt?","Yes — they're separate ordinary income events on receipt, valued at the consumer-chain token's fair-value at the distribution time.",[78,82],{"to":79,"title":80,"description":81},"/chains/celestia","Celestia coverage","Modular DA layer; native to the Cosmos SDK.",{"to":83,"title":84,"description":85},"/chains/polkadot","Polkadot coverage","Comparable inter-chain ecosystem.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},null,{"title":53,"items":89},[90,91,92,93,94],{"label":56,"description":57},{"label":59,"description":60},{"label":62,"description":63},{"label":65,"description":66},{"label":68,"description":69},"yml",[97,98],{"question":72,"answer":73},{"question":75,"answer":76},{"eyebrow":40,"title":49,"subtitle":50},{},true,"/chains/cosmos",[104,105],{"to":79,"title":80,"description":81},{"to":83,"title":84,"description":85},{"title":37,"description":38},"chains/cosmos","z2zvc8X_gi-RyC3S1GpMjTRWnVvyDWEWXL2TxBXiocE",1778407989028]