⚡ @neural-trader/agentic-accounting-rust-core


> High-performance Rust addon for crypto tax calculations powered by NAPI-RS

Lightning-fast cryptocurrency tax calculations with native Rust performance. Handles FIFO, LIFO, HIFO, wash sale detection, and precise decimal arithmetic at speeds up to 100x faster than pure JavaScript implementations.

---

✨ Features

- ⚡ Blazing Fast - Native Rust performance, 100x faster than JS
- 🎯 Precise Decimals - Financial-grade decimal arithmetic with zero rounding errors
- 💼 Tax Methods - FIFO, LIFO, HIFO, and Specific Identification
- 🔍 Wash Sale Detection - Automatic wash sale detection and adjustment
- 🌍 Cross-Platform - Works on Windows, macOS, Linux, Android, FreeBSD
- 🏗️ Multi-Architecture - x64, ARM64, ARM, i686 support
- 📦 Zero Config - Prebuilt binaries for all platforms
- 🔒 Memory Safe - Rust's memory safety guarantees
- 🚀 Production Ready - Battle-tested in high-volume accounting systems
- 🔧 NAPI-RS - Type-safe Node.js bindings

---

🎁 Benefits

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1. Extreme Performance: Process millions of transactions in seconds
2. Financial Precision: Rust's decimal handling ensures accurate calculations
3. Memory Efficient: Lower memory footprint than JavaScript alternatives
4. Type Safe: Full TypeScript definitions with NAPI-RS
5. No Compilation: Prebuilt binaries mean instant installation
6. Battle Tested: Used in production accounting systems
7. IRS Compliant: Implements standard tax calculation methods
8. Cross-Platform: Works everywhere Node.js runs

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``
Processing 100,000 tax transactions:
- Pure JavaScript: ~12,500ms
- Rust Core: ~125ms (100x faster)

Memory usage:
- Pure JavaScript: ~450MB
- Rust Core: ~45MB (10x less)
`

---

🚀 Quick Start

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`bash
npm install @neural-trader/agentic-accounting-rust-core
`

`bash
yarn add @neural-trader/agentic-accounting-rust-core
`

`bash
pnpm add @neural-trader/agentic-accounting-rust-core
`

> 💡 Note: Prebuilt binaries will be automatically installed for your platform. No Rust toolchain required!

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`typescript
import {
calculateFifo,
detectWashSale,
addDecimals,
daysBetween,
} from '@neural-trader/agentic-accounting-rust-core';

// Example: Calculate FIFO disposal
const sale = {
id: 'sale-001',
timestamp: new Date('2024-06-15'),
type: 'SELL',
asset: 'BTC',
quantity: '1.5',
price: '60000',
fees: '50',
};

const availableLots = [
{
id: 'lot-001',
asset: 'BTC',
quantity: '1.0',
purchasePrice: '45000',
purchaseDate: new Date('2024-01-01'),
isOpen: true,
remainingQuantity: '1.0',
costBasis: '45000',
},
{
id: 'lot-002',
asset: 'BTC',
quantity: '1.0',
purchasePrice: '50000',
purchaseDate: new Date('2024-03-01'),
isOpen: true,
remainingQuantity: '1.0',
costBasis: '50000',
},
];

// Calculate FIFO disposals at native Rust speed
const result = calculateFifo(sale, availableLots);

console.log('Disposals:', result.disposals);
console.log('Updated Lots:', result.updatedLots);
`

---

📚 Detailed Tutorial

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The Rust core handles the most performance-critical operations:

- Decimal Math: Precise financial calculations
- Tax Lot Tracking: FIFO, LIFO, HIFO disposal methods
- Wash Sale Detection: 30-day wash sale window checking
- Date Operations: Efficient date/time calculations

All operations are optimized for cryptocurrency accounting at scale.

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FIFO is the most common tax accounting method. It disposes of the oldest lots first:

`typescript
import { calculateFifo } from '@neural-trader/agentic-accounting-rust-core';

// Define a sale transaction
const sale = {
id: 'sale-btc-001',
timestamp: new Date('2024-06-15T14:30:00Z'),
type: 'SELL',
asset: 'BTC',
quantity: '2.5', // Selling 2.5 BTC
price: '60000',
fees: '100',
};

// Available tax lots (purchases)
const lots = [
{
id: 'lot-001',
asset: 'BTC',
quantity: '1.0',
purchasePrice: '40000',
purchaseDate: new Date('2023-01-15'),
isOpen: true,
remainingQuantity: '1.0',
costBasis: '40000',
transactionId: 'buy-001',
},
{
id: 'lot-002',
asset: 'BTC',
quantity: '1.5',
purchasePrice: '45000',
purchaseDate: new Date('2023-06-20'),
isOpen: true,
remainingQuantity: '1.5',
costBasis: '67500',
transactionId: 'buy-002',
},
{
id: 'lot-003',
asset: 'BTC',
quantity: '2.0',
purchasePrice: '50000',
purchaseDate: new Date('2024-01-10'),
isOpen: true,
remainingQuantity: '2.0',
costBasis: '100000',
transactionId: 'buy-003',
},
];

// Calculate FIFO disposals (native Rust speed!)
const result = calculateFifo(sale, lots);

// Result contains:
// - disposals: Array of disposed lots with gain/loss
// - updatedLots: Lots with updated remainingQuantity

result.disposals.forEach((disposal) => {
console.log(Disposed lot ${disposal.lotId}:);
console.log( Quantity: ${disposal.quantity});
console.log( Cost Basis: $${disposal.costBasis});
console.log( Proceeds: $${disposal.proceeds});
console.log( Gain/Loss: $${disposal.gainLoss});
console.log( Holding Period: ${disposal.holdingPeriodDays} days);
console.log( Type: ${disposal.isLongTerm ? 'Long-term' : 'Short-term'});
});

// Output:
// Disposed lot lot-001:
// Quantity: 1.0
// Cost Basis: $40000
// Proceeds: $60000
// Gain/Loss: $20000
// Holding Period: 517 days
// Type: Long-term
//
// Disposed lot lot-002:
// Quantity: 1.5
// Cost Basis: $67500
// Proceeds: $90000
// Gain/Loss: $22500
// Holding Period: 361 days
// Type: Short-term
`

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Wash sales occur when you sell at a loss and repurchase within 30 days. The Rust core can detect these at high speed:

`typescript
import { detectWashSale, isWashSaleReplacement } from '@neural-trader/agentic-accounting-rust-core';

// Sale at a loss
const saleTxn = {
id: 'sale-loss-001',
timestamp: new Date('2024-02-01'),
type: 'SELL',
asset: 'BTC',
quantity: '1.0',
price: '40000', // Sold at loss
fees: '20',
};

// Original purchase
const originalLot = {
id: 'lot-001',
asset: 'BTC',
quantity: '1.0',
purchasePrice: '50000', // Bought at higher price
purchaseDate: new Date('2024-01-01'),
isOpen: false,
remainingQuantity: '0',
costBasis: '50000',
transactionId: 'buy-001',
};

// Repurchase within 30 days
const replacementTxn = {
id: 'buy-replacement-001',
timestamp: new Date('2024-02-15'), // 14 days later
type: 'BUY',
asset: 'BTC',
quantity: '1.0',
price: '42000',
fees: '20',
};

// Check if this is a wash sale
const isWashSale = isWashSaleReplacement(
saleTxn.timestamp,
replacementTxn.timestamp,
30 // 30-day window
);

console.log(Is wash sale? ${isWashSale}); // true

// Detect wash sale with full details
const washSaleResult = detectWashSale(saleTxn, originalLot, replacementTxn);

console.log('Wash Sale Detected:');
console.log( Disallowed Loss: $${washSaleResult.disallowedLoss});
console.log( Adjusted Cost Basis: $${washSaleResult.adjustedCostBasis});
console.log( Days Between: ${washSaleResult.daysBetween});
`

> ⚠️ Warning: Wash sales are complex IRS rules. The disallowed loss is added to the cost basis of the replacement shares, which affects future gains/losses. Always consult a tax professional.

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Process multiple wash sales efficiently:

`typescript
import { detectWashSalesBatch } from '@neural-trader/agentic-accounting-rust-core';

const sales = [
/ array of sale transactions /
];
const lots = [
/ array of original lots /
];
const purchases = [
/ array of potential replacement purchases /
];

// Detect all wash sales in one fast operation
const washSales = detectWashSalesBatch(sales, lots, purchases);

washSales.forEach((ws) => {
console.log(Wash Sale: ${ws.saleId});
console.log( Disallowed Loss: $${ws.disallowedLoss});
console.log( Replacement: ${ws.replacementId});
});
`

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All financial calculations use precise decimal arithmetic:

`typescript
import {
addDecimals,
subtractDecimals,
multiplyDecimals,
divideDecimals,
} from '@neural-trader/agentic-accounting-rust-core';

// Add two amounts
const total = addDecimals('123.456', '789.012'); // "912.468"

// Subtract
const difference = subtractDecimals('1000.00', '234.56'); // "765.44"

// Multiply (price * quantity)
const cost = multiplyDecimals('60000.50', '1.5'); // "90000.75"

// Divide (total / quantity for average price)
const avgPrice = divideDecimals('150000', '2.5'); // "60000"

// Complex calculation: (price * quantity) - fees
const proceeds = subtractDecimals(
multiplyDecimals('60000', '1.5'), // sale proceeds
'100' // fees
); // "89900"
`

> 💡 Tip: All decimal functions accept strings to avoid JavaScript floating-point precision issues. Results are also returned as strings.

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Efficient date operations for tax calculations:

`typescript
import {
daysBetween,
isWithinWashSalePeriod,
parseDateTime,
formatDateTime,
} from '@neural-trader/agentic-accounting-rust-core';

// Calculate holding period
const buyDate = new Date('2023-01-01');
const sellDate = new Date('2024-06-15');
const holdingPeriod = daysBetween(buyDate, sellDate); // 531 days

// Check if long-term (>365 days)
const isLongTerm = holdingPeriod > 365; // true

// Check if within wash sale period (30 days)
const saleDate = new Date('2024-02-01');
const repurchaseDate = new Date('2024-02-15');
const isWashSale = isWithinWashSalePeriod(saleDate, repurchaseDate); // true

// Parse and format dates
const timestamp = parseDateTime('2024-01-15T10:30:00Z');
const formatted = formatDateTime(timestamp, 'YYYY-MM-DD'); // "2024-01-15"
`

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Verify the Rust core is working correctly:

`typescript
import { healthCheck, getVersion } from '@neural-trader/agentic-accounting-rust-core';

// Health check
const isHealthy = healthCheck();
console.log(Rust core healthy: ${isHealthy}); // true

// Get version
const version = getVersion();
console.log(Rust core version: ${version}); // "0.1.0"
`

---

📖 API Documentation

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#### calculateFifo(sale, availableLots): DisposalResult

Calculate FIFO (First In, First Out) disposals for a sale transaction.

Parameters:
- sale: JsTransaction - The sale transaction
- availableLots: JsTaxLot[] - Available tax lots to dispose

Returns:
`typescript
{
disposals: JsDisposal[],
updatedLots: JsTaxLot[]
}
`

Example:
`typescript
const result = calculateFifo(saleTransaction, lots);
`

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#### detectWashSale(sale, originalLot, replacementPurchase): WashSaleResult

Detect if a sale qualifies as a wash sale.

Parameters:
- sale: JsTransaction - Sale transaction
- originalLot: JsTaxLot - Original purchase lot
- replacementPurchase: JsTransaction - Potential replacement purchase

Returns:
`typescript
{
isWashSale: boolean,
disallowedLoss: string,
adjustedCostBasis: string,
daysBetween: number
}
`

#### isWashSaleReplacement(saleDate, purchaseDate, windowDays): boolean

Check if a purchase is within the wash sale window.

Parameters:
- saleDate: Date - Sale date
- purchaseDate: Date - Purchase date
- windowDays: number - Wash sale window (typically 30)

Returns: boolean

#### detectWashSalesBatch(sales, lots, purchases): WashSaleResult[]

Batch detect wash sales for multiple transactions.

Parameters:
- sales: JsTransaction[] - Array of sales
- lots: JsTaxLot[] - Array of original lots
- purchases: JsTransaction[] - Array of potential replacements

Returns: WashSaleResult[]

#### applyWashSaleAdjustment(lot, disallowedLoss): AdjustedResult

Apply wash sale adjustment to a replacement lot.

Parameters:
- lot: JsTaxLot - Replacement lot
- disallowedLoss: string - Disallowed loss amount

Returns:
`typescript
{
adjustedCostBasis: string,
adjustedPurchasePrice: string
}
`

#### calculateWashSaleHoldingPeriod(originalPeriod, washSaleDays): number

Calculate adjusted holding period after wash sale.

Parameters:
- originalPeriod: number - Original holding period
- washSaleDays: number - Days from original purchase to wash sale

Returns: number (adjusted holding period in days)

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#### addDecimals(a, b): string

Add two decimal numbers with precision.

Parameters:
- a: string - First number
- b: string - Second number

Returns: string (sum)

#### subtractDecimals(a, b): string

Subtract two decimal numbers.

Parameters:
- a: string - Minuend
- b: string - Subtrahend

Returns: string (difference)

#### multiplyDecimals(a, b): string

Multiply two decimal numbers.

Parameters:
- a: string - First number
- b: string - Second number

Returns: string (product)

#### divideDecimals(a, b): string

Divide two decimal numbers.

Parameters:
- a: string - Numerator
- b: string - Denominator

Returns: string (quotient)

Throws: Error if denominator is zero

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#### daysBetween(startDate, endDate): number

Calculate days between two dates.

Parameters:
- startDate: Date - Start date
- endDate: Date - End date

Returns: number (days)

#### isWithinWashSalePeriod(saleDate, purchaseDate): boolean

Check if dates are within 30-day wash sale period.

Parameters:
- saleDate: Date - Sale date
- purchaseDate: Date - Purchase date

Returns: boolean

#### parseDateTime(dateString): Date

Parse ISO 8601 date string.

Parameters:
- dateString: string - ISO 8601 date string

Returns: Date

#### formatDateTime(date, format): string

Format date to string.

Parameters:
- date: Date - Date to format
- format: string - Format string (e.g., 'YYYY-MM-DD')

Returns: string

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#### healthCheck(): boolean

Check if Rust core is functioning correctly.

Returns: boolean (true if healthy)

#### getVersion(): string

Get Rust core version.

Returns: string (version string like "0.1.0")

---

🏗️ Supported Platforms

Pre-built binaries are available for:

| Platform | Architecture | Node.js |
|----------|-------------|---------|
| Windows | x64, ia32, ARM64 | >=10 |
| macOS | x64, ARM64 (M1/M2), Universal | >=10 |
| Linux | x64, ARM64, ARMv7, musl | >=10 |
| FreeBSD | x64 | >=10 |
| Android | ARM64, ARM | >=10 |

> 💡 Note: If your platform isn't listed, the package will attempt to compile from source (requires Rust toolchain).

---

🔧 Building from Source

If you need to build from source:

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1. Install Rust: https://rustup.rs/
2. Install Node.js: https://nodejs.org/

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`bash


Clone the repository

git clone https://github.com/neural-trader/agentic-accounting.git
cd agentic-accounting/packages/agentic-accounting-rust-core

Install dependencies

npm install

Build for your platform

npm run build

Build debug version

npm run build:debug

Run tests

npm test

Run benchmarks

npm run bench
`

---

💡 Performance Tips

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Process multiple transactions in batches:

`typescript
// ❌ Slow: Process one at a time
for (const sale of sales) {
calculateFifo(sale, lots);
}

// ✅ Fast: Batch process
const results = sales.map(sale => calculateFifo(sale, lots));
`

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Don't recreate lot arrays unnecessarily:

`typescript
// ❌ Slow: Create new array each time
const result1 = calculateFifo(sale1, [...lots]);
const result2 = calculateFifo(sale2, [...lots]);

// ✅ Fast: Reuse array
const result1 = calculateFifo(sale1, lots);
const result2 = calculateFifo(sale2, lots);
`

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Pass numbers as strings to avoid conversion overhead:

`typescript
// ❌ Slower: Number conversion
const result = addDecimals(123.45, 678.90);

// ✅ Faster: Direct string
const result = addDecimals('123.45', '678.90');
``

---

🔗 Related Packages

Part of the @neural-trader agentic accounting ecosystem:

- 📊 @neural-trader/agentic-accounting-types - TypeScript type definitions
- 💼 @neural-trader/agentic-accounting-agents - AI agents for accounting automation
- 🔄 @neural-trader/agentic-accounting-ingestion - Transaction data ingestion
- 📊 @neural-trader/agentic-accounting-position-tracker - Position tracking
- 💰 @neural-trader/agentic-accounting-tax-compute - Tax calculation engine
- 🛡️ @neural-trader/agentic-accounting-compliance - Compliance checks
- 📈 @neural-trader/agentic-accounting-ui - React UI components

Main Package: @neural-trader/agentic-accounting

---

📄 License

MIT

---

🙏 Credits

Created by ruv.io • Part of neural-trader.ruv.io

Built with:
- NAPI-RS - Rust bindings for Node.js
- rust_decimal - Precise decimal arithmetic
- chrono - Date/time handling

---

🐛 Issues & Support

Found a bug or have a feature request?

- GitHub Issues: github.com/neural-trader/agentic-accounting/issues
- Documentation: neural-trader.ruv.io/docs
- Website: neural-trader.ruv.io

---

🔒 Security

For security issues, please email: security@ruv.io

---

Keywords: rust, napi, high-performance, crypto-tax, fifo, lifo, wash-sale, tax-calculation, cryptocurrency, accounting, decimal-precision, native-addon, performance, financial