[{"data":1,"prerenderedAt":100},["ShallowReactive",2],{"navigation":3,"chain-hedera":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":79,"considerations":80,"coverage":81,"description":35,"extension":87,"faq":88,"hero":90,"meta":91,"navigation":92,"path":93,"related":94,"seo":97,"stem":98,"summary":50,"transactionTypes":80,"__hash__":99},"chains/chains/hedera.yml","Hedera Crypto Accounting & Tax — Hashgraph DLT",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":66,"related":70},"Native subledger for Hedera — HBAR transfers, HTS tokens, consensus service messages, and EVM-compatible smart contracts.",{"title":37,"description":38},"Hedera Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Hedera accounting — HBAR transfers, HTS native tokens, Hedera Consensus Service, and EVM smart-contract calls.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Hedera","hedera","L1","Hashgraph aBFT","HBAR","https://hashscan.io","2025",{"eyebrow":40,"title":48,"subtitle":49},"Hedera — DLT with HTS native tokens and EVM contracts","Hedera's hashgraph consensus offers high throughput with deterministic finality. HTS tokens are first-class (no smart contract needed) and an EVM module supports Solidity.","Hedera's accounting story has two surfaces. The Hedera Token Service (HTS) provides native fungible and NFT tokens — issuance, transfer, freeze, KYC controls — without requiring a smart contract. For an enterprise treasury, that's auditor-friendly because the token logic is at the protocol level. Hedera also exposes an EVM-compatible smart-contract layer (HSCS) that runs Solidity. The Hedera Consensus Service (HCS) provides timestamped immutable message ordering — used for supply-chain and audit-log applications, not financial transfers.\n",{"title":52,"items":53},"What's tracked on Hedera",[54,57,60,63],{"label":55,"description":56},"HBAR transfers","Native asset movement with the per-transaction fee model.",{"label":58,"description":59},"HTS token transfers","Native fungible and NFT tokens decoded with metadata.",{"label":61,"description":62},"Smart contract calls (HSCS)","EVM-compatible smart-contract activity decoded.",{"label":64,"description":65},"HCS messages (audit trails)","Tracked for visibility but not classified as financial transactions.",[67],{"question":68,"answer":69},"How is HTS different from ERC-20?","HTS tokens are native — issuance, transfer, freeze, KYC controls are protocol-level features rather than smart-contract logic. From an accounting standpoint, the audit trail is cleaner because token logic isn't embedded in arbitrary contract code. The classification is the same as ERC-20 fungibles.",[71,75],{"to":72,"title":73,"description":74},"/chains/algorand","Algorand coverage","Comparable enterprise-flavored L1.",{"to":76,"title":77,"description":78},"/chains/stellar","Stellar coverage","Native asset issuance, comparable design.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},null,{"title":52,"items":82},[83,84,85,86],{"label":55,"description":56},{"label":58,"description":59},{"label":61,"description":62},{"label":64,"description":65},"yml",[89],{"question":68,"answer":69},{"eyebrow":40,"title":48,"subtitle":49},{},true,"/chains/hedera",[95,96],{"to":72,"title":73,"description":74},{"to":76,"title":77,"description":78},{"title":37,"description":38},"chains/hedera","sGlxKip-79IAqg6MJqYmc_RIuOWPMWbVWCPBn0wd0HA",1778407989417]