[{"data":1,"prerenderedAt":108},["ShallowReactive",2],{"navigation":3,"chain-sui":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/sui.yml","Sui Crypto Accounting & Tax — Move + Object Model",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":69,"related":76},"Native subledger for Sui — Move-based transactions, object-centric data model, SUI staking, Cetus and Turbos DEX positions.",{"title":37,"description":38},"Sui Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Sui accounting — object-centric model, SUI delegation, Move package decoding, and the Cetus / Turbos DeFi ecosystem.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Sui","sui","L1","Narwhal + Bullshark (DAG-based BFT)","SUI","https://suiscan.xyz","2025",{"eyebrow":40,"title":48,"subtitle":49},"Sui — accounting that respects the object model","Sui's object-centric data model is closer to a versioned database than Ethereum's account model. Each asset is an object with its own ID and version — and we track them that way.","Sui's design choices propagate into accounting. Every asset is an object with a unique ID, a version, and an owner; transactions consume objects and produce new ones (similar to UTXOs but with arbitrary internal structure). For a finance team, this means cost basis is tracked at the object level, not the account level. Move smart contracts replace Solidity — same kind of programmable logic but a different decoder path. SUI staking is delegator-based with epoch-by-epoch reward accrual. The Cetus and Turbos DEX ecosystem is the largest source of DeFi activity on Sui today.\n",{"title":52,"items":53},"What's tracked on Sui",[54,57,60,63,66],{"label":55,"description":56},"Object-level cost basis","Each owned object is tracked individually — coins, NFTs, custom Move objects.",{"label":58,"description":59},"SUI staking","Per-epoch reward accrual against delegated validators.",{"label":61,"description":62},"Move package activity","Function calls decoded against the package's Move ABI.",{"label":64,"description":65},"Cetus / Turbos DEX","Concentrated-liquidity positions and swaps with realized-gain tracking.",{"label":67,"description":68},"Sui Coin standard","Native fungible tokens tracked alongside SUI.",[70,73],{"question":71,"answer":72},"How does the object model affect cost basis?","Each Coin object on Sui is a tracked lot. When you spend a Coin, the lot's basis applies; when a Coin is split or merged, we propagate the basis pro-rata. The end-state is the same as Ethereum-style accounting from the user's perspective, but the underlying mechanic is closer to UTXO.",{"question":74,"answer":75},"Are SUI staking rewards taxable on receipt?","Yes — per-epoch reward distribution is the income event, valued at the SUI price on the epoch boundary.",[77,81],{"to":78,"title":79,"description":80},"/chains/aptos","Aptos coverage","The other Move-based L1.",{"to":82,"title":83,"description":84},"/chains/solana","Solana coverage","Comparable high-throughput L1.",{"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/sui",[103,104],{"to":78,"title":79,"description":80},{"to":82,"title":83,"description":84},{"title":37,"description":38},"chains/sui","OMEhqDVyYwWpS324XMToaRl1nTYgdTlx1HdL0_TzXOk",1778407989048]