What it is
ASC 350-60 requires an annual rollforward of crypto holdings with additions, dispositions, gains and losses, the difference between disposal price and cost basis, and the cost basis method.
The workbook tracks cost by lot, computes the cost basis of units disposed and the gain or loss, and rolls cost basis forward for the period.
When to use it
- Preparing the annual crypto disclosure.
- Auditing dispositions.
- Reconciling cost basis to the ledger.
What’s inside
- Lots tab with units, cost, disposal and gain or loss
- Rollforward tab with opening, additions, dispositions and closing
- Checks for disposals above acquired units
- Legend tab
Standard cited
This template follows ASC 350-60-50. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Is this tax lot reporting?
No. It supports the financial statement rollforward. Tax lot rules are separate.
What about partial disposals?
Use one row per disposal tranche with that tranche’s units and share of cost.
Related templates
- Crypto Wallet Balance Existence and Valuation Test
- Digital Asset Fair Value Rollforward (ASC 350-60)
- Crypto Custody and Wallet Controls Audit Program
- Fixed Asset Rollforward (Excel)
Last updated 11/06/2026. All free templates.