48 Countries, One Framework: What the OECD's CARF Rollout Means for Crypto Investors

A methodology for when the same batch of assets alternates between active trading (buy/sell decisions) and passive state changes (like rebasing or exchange-rate accumulation) during the holding period — splitting the entire holding period into independent segments at each active trade's timing, applying the corresponding calculation logic to each, avoiding lumping two different types of change together.

When the same batch of assets gets split into two or more portions due to a partial transfer, partial sale, or partial allocation (such as a proportional <a href="https://crypto-bible.com/en/glossary/tokenomics/airdrop/" target="_blank" rel="noopener">Airdrop</a> distribution), each portion carries its own independent, proportionally allocated cost basis, and going forward, these portions' holding history and taxable events need to be tracked separately — they can no longer be treated as a single whole.

When realized capital losses in a given year exceed the capital gains available to offset, most major jurisdictions allow the excess to be carried forward into future years to continue offsetting tax, so a harvested loss doesn't go to waste just because there wasn't enough gain to absorb it that year.