# Accounting

Review activity, balances, tax lots, and reports across a workspace

The *Accounting* page combines transactions, token balances, tax lots, imported account history, and generated reports across the workspace's accounts. To annotate transactions for the books, use [memos](https://splits.org/docs/transactions/memos).

## Transactions

The *Transactions* tab shows inbound and outbound activity. Filter it by date, account, network, token, memo, direction, or USD value. Setting a bounded date range also shows the starting balance, ending balance, and net change for the selected accounts and tokens.

*Export CSV* downloads the rows matching the current filters.

## Tokens

The *Tokens* tab groups balances by token. For a bounded date range, it shows each token's starting balance, ending balance, and net change. Open a token's actions to filter the Transactions tab by that token or view its lots.

*Export CSV* downloads the token rows matching the current account, network, and date filters. To control which tokens appear in the books, see [Spam & tokens](https://splits.org/docs/accounting/spam).

## Lots

A **tax lot** records the quantity, USD unit price, acquisition date, remaining quantity, and resulting cost basis for tokens acquired by one account. Lots are account-specific: moving tokens between the workspace's accounts carries their cost basis and acquisition date into the receiving account.

The *Lots* tab shows lots open at the end of the selected period, or now when no end date is set. Filter by account, token, acquisition date, remaining quantity, or cost basis. Open a lot to review its source, remaining balance, disposals, realized gains or losses, and correction history.

Splits derives lots from indexed transactions. If the derived acquisition date or price is wrong, open the lot's actions and select *Edit lot*. The quantity cannot be edited because it comes from the account's actual token activity. Corrections persist when lots are recomputed; use *Revoke edits* to remove them.

For tokens acquired before they entered a tracked account, select *Seed lot*. Enter the amount, original USD unit price, and original acquisition date. The seeded portion carries that cost basis and holding period instead of treating its arrival as a new acquisition.

Use *Recompute lots* after a correction when you need updated lots and gains before the next automatic refresh. A warning above the table identifies balance differences or corrections that could not be applied.

## Imported accounts

An **imported account** adds an external EVM address's historical activity to the workspace's accounting records. It does **not become a Splits account or grant the workspace signing authority**.

Owners can import an address from the *Imported* tab:

1. Select *Import account*.
2. Enter the address and a workspace-visible name.
3. Select one or more networks.
4. Optionally set a cutoff date to import only activity before that date.
5. Select *Import account*. Indexing continues if you leave the page.

The *Imported* tab shows the import status and cutoff date. Imported accounts are included when reports are scoped to all accounts.

## Reports

The *Reports* tab stores every generated report. Select *New report*, choose a period and account scope, then generate one of these reports:

| Report | Contents | Formats |
| --- | --- | --- |
| Statement | Balances, transactions, and gains | PDF |
| Transaction history | Transfers with transaction details | CSV, PDF |
| Token balances | Opening and closing balances by token | CSV, PDF |
| Realized gains and losses | Disposals with proceeds, cost basis, and holding term | CSV, PDF |
| Open tax lots | Lots open at the selected end date | CSV, PDF |
| Lot timeline | Lot events during the selected period | CSV, PDF |

Reports that take longer to generate continue in the background. Finished files appear in the *Reports* tab and are also emailed to the requester.