A cost-basis method that blends acquisition costs into a single average per unit (or pooled holding).
Average cost (and related “share pooling” ideas) spreads total acquisition cost across units held, so each disposal uses a blended basis instead of discrete lots.
Some countries effectively require pooling / average approaches for certain assets. Crypto software may label this “ACB” or “average”.
Educational definition — not tax advice. Rules vary by country.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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