[{"data":1,"prerenderedAt":107},["ShallowReactive",2],{"navigation":3,"chain-near":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":84,"considerations":85,"coverage":86,"description":35,"extension":93,"faq":94,"hero":97,"meta":98,"navigation":99,"path":100,"related":101,"seo":104,"stem":105,"summary":49,"transactionTypes":85,"__hash__":106},"chains/chains/near.yml","NEAR Crypto Accounting & Tax — Sharding + Aurora EVM",{"title":33,"description":35,"seo":36,"chain":39,"hero":46,"summary":49,"coverage":50,"faq":68,"related":75},"Native subledger for NEAR — sharding-aware accounting, NEAR staking, Aurora EVM L2, Rainbow Bridge to Ethereum.",{"title":37,"description":38},"NEAR Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles NEAR accounting — sharded transactions, NEAR delegation, Aurora EVM, Rainbow Bridge.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":40,"explorer":44,"supportedSince":45},"NEAR","near","L1","Doomslug + Nightshade sharding","https://explorer.near.org","2024",{"eyebrow":40,"title":47,"subtitle":48},"NEAR Protocol — sharded accounting and the Aurora EVM","NEAR's Nightshade sharding splits transactions across shards. Aurora is the EVM-compatible chain settling to NEAR. We cover both with one workspace.","NEAR's sharded execution means a single user transaction can touch multiple shards via cross-contract calls. We reconcile across shards so the audit trail tells one story. NEAR staking is delegator-style, with rewards distributed per epoch (~12 hours). Aurora is the EVM layer running on top of NEAR — most EVM-style DeFi on NEAR happens here, and the bridge to Ethereum (Rainbow Bridge) carries assets between Aurora and L1. NEAR also has account-name-based addressing rather than hex addresses, which we surface for readability in the audit trail.\n",{"title":51,"items":52},"What's tracked on NEAR",[53,56,59,62,65],{"label":54,"description":55},"NEAR transfers across shards","Multi-shard transactions reconciled into one audit-trail entry.",{"label":57,"description":58},"NEAR delegation and rewards","Per-epoch reward accrual against validator nodes.",{"label":60,"description":61},"Aurora EVM activity","ERC-20 transfers, swap protocols (Trisolaris, Bastion), bridge events.",{"label":63,"description":64},"Rainbow Bridge events","NEAR ↔ Ethereum bridge with multi-step settlement.",{"label":66,"description":67},"Account-name addressing","Human-readable account names in the export rather than raw hex hashes.",[69,72],{"question":70,"answer":71},"How does sharding affect the audit trail?","We reconcile across shards to produce one user-facing transaction record. The underlying shard activity is preserved for forensic detail but doesn't fragment the user's audit trail.",{"question":73,"answer":74},"Is Aurora gas paid in NEAR or ETH?","Aurora gas is paid in ETH (or the equivalent NEAR gas token). We track per-transaction with the right denomination.",[76,80],{"to":77,"title":78,"description":79},"/chains/ethereum","Ethereum coverage","L1 reference for Rainbow Bridge accounting.",{"to":81,"title":82,"description":83},"/chains/sui","Sui coverage","Comparable high-throughput L1.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":40,"explorer":44,"supportedSince":45},null,{"title":51,"items":87},[88,89,90,91,92],{"label":54,"description":55},{"label":57,"description":58},{"label":60,"description":61},{"label":63,"description":64},{"label":66,"description":67},"yml",[95,96],{"question":70,"answer":71},{"question":73,"answer":74},{"eyebrow":40,"title":47,"subtitle":48},{},true,"/chains/near",[102,103],{"to":77,"title":78,"description":79},{"to":81,"title":82,"description":83},{"title":37,"description":38},"chains/near","8IFLC0sRh6fJ_jP-b__GoXbT12ZGjU2nKKIHOGy-HFI",1778407989045]