[{"data":1,"prerenderedAt":108},["ShallowReactive",2],{"navigation":3,"chain-polkadot":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":85,"considerations":86,"coverage":87,"description":35,"extension":94,"faq":95,"hero":98,"meta":99,"navigation":100,"path":101,"related":102,"seo":105,"stem":106,"summary":50,"transactionTypes":86,"__hash__":107},"chains/chains/polkadot.yml","Polkadot Crypto Accounting & Tax — Relay Chain + Parachains",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":69,"related":76},"Native subledger for Polkadot — DOT staking on the Relay Chain, parachain auctions, XCM transfers across parachains, and Asset Hub native assets.",{"title":37,"description":38},"Polkadot Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Polkadot accounting — DOT nomination, parachain crowdloans and auctions, XCM cross-parachain transfers, Asset Hub.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Polkadot","polkadot","L1","Nominated Proof of Stake (NPoS)","DOT","https://polkadot.subscan.io","2024",{"eyebrow":40,"title":48,"subtitle":49},"Polkadot Relay Chain, parachains, and XCM transfers","Polkadot's parachain architecture means every parachain is its own chain settling to the Relay Chain. We track DOT staking, parachain auctions, and XCM cross-parachain flows in one workspace.","Polkadot's NPoS staking model uses nomination — DOT holders nominate validators rather than running their own. Rewards accrue per-era (~24 hours) and pay out automatically. Parachain auctions absorbed DOT through crowdloans (now legacy); the modern equivalent is coretime purchase. XCM is the inter-parachain messaging layer; transferring an asset from one parachain to another is a multi-step on-chain flow that needs reconciliation across all parachains involved. Asset Hub (formerly Statemint) is where native assets live without parachain logic.\n",{"title":52,"items":53},"What's tracked on Polkadot",[54,57,60,63,66],{"label":55,"description":56},"DOT nomination and rewards","Per-era reward accrual against nominated validators, unbonding period (28 days).",{"label":58,"description":59},"Parachain crowdloans (legacy)","DOT locked in crowdloans tracked through the lock period and refund.",{"label":61,"description":62},"Coretime purchases","New parachain leasing model — coretime purchases booked as expense.",{"label":64,"description":65},"XCM cross-parachain transfers","Multi-step flows reconciled end-to-end across parachains.",{"label":67,"description":68},"Asset Hub native assets","Tokens issued natively on Asset Hub tracked alongside DOT.",[70,73],{"question":71,"answer":72},"How does Wag3s handle XCM transfers between parachains?","As a multi-step intra-asset transfer with intermediate states surfaced. The asset is debited on the source parachain and credited on the destination; we follow the message and reconcile end-to-end.",{"question":74,"answer":75},"Are DOT nomination rewards taxable on receipt?","Yes — the per-era reward distribution is the income event, valued at the DOT price on the era boundary.",[77,81],{"to":78,"title":79,"description":80},"/chains/cosmos","Cosmos coverage","Comparable inter-chain ecosystem (IBC instead of XCM).",{"to":82,"title":83,"description":84},"/chains/avalanche","Avalanche coverage","Comparable subnet / parachain model.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},null,{"title":52,"items":88},[89,90,91,92,93],{"label":55,"description":56},{"label":58,"description":59},{"label":61,"description":62},{"label":64,"description":65},{"label":67,"description":68},"yml",[96,97],{"question":71,"answer":72},{"question":74,"answer":75},{"eyebrow":40,"title":48,"subtitle":49},{},true,"/chains/polkadot",[103,104],{"to":78,"title":79,"description":80},{"to":82,"title":83,"description":84},{"title":37,"description":38},"chains/polkadot","SmXIAIoMhtp-0GCeWZWaKHIB_feJbtiw_-mNiO2WmWI",1778407989010]