Highest-In, First-Out — sells the highest-cost lots first, often minimizing taxable gains when allowed.
HIFO (Highest-In, First-Out) matches disposals to the lots with the highest cost basis first, which can reduce reported gains in some portfolios.
It is popular in US DIY tooling discussions but is not universally accepted. Always confirm whether your jurisdiction allows specific identification / HIFO-style lot matching.
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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