EVM Canon Base – Average Cost Basis (ACB) Calculator

Choose this endpoint when you need the Average Cost Basis (ACB) method — also called the pooled cost method — where all acquisitions of an asset are blended into a single running average unit cost rather than matched lot-by-lot. This is the required method in Canada and some other jurisdictions, and is simpler than FIFO or HIFO. Prefer this over the HIFO sibling endpoint when minimizing tax liability lot-by-lot is not the goal, and over the net-position endpoint when realized gain per disposal (not just net holdings) is required.

• Missing or malformed trade records causing computation errors
• Disposals exceeding total acquired quantity resulting in invalid state
• Unsupported asset identifiers or missing decimals
• Malformed request body returning 400 Bad Request
• Service unavailability returning 503 after cold start on Render free tier
• Payment failure or insufficient USDC returning 402 Payment Required