Real-world asset tokenization has moved from conference slides to production systems. Treasuries, real estate, private credit, and commodities now trade as tokens on blockchain rails. For accounting and finance teams, this creates a new category of complexity—familiar assets with unfamiliar wrappers. The accounting questions are not theoretical anymore. When a company holds tokenized treasury bills, […]
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What SEC–CFTC Harmonization Means for Audit Evidence in 2026 If you work in digital assets, you have probably learned to treat Washington headlines as background noise. A hearing gets scheduled, a markup gets postponed, a new draft circulates, and the day-to-day work does not change. The SEC and CFTC talking publicly about “harmonization” feels like […]
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Blockchains all solve the same high‑level problem: how to reach consensus over a constantly changing state. But anyone who has spent real time inside the data knows that this surface‑level similarity hides an enormous amount of intentional diversity. The how and what of that state, especially as it relates to financial activity, is where the […]
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What teams should retain every close The rules are mostly written. Now comes the part that matters: proving the numbers. In 2026, the gap between “we can explain it” and “we can evidence it” will determine who closes smoothly and who lives with follow-up requests. The goal is simple: every close should produce an evidence […]
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Why this matters right now The AICPA and CIMA posted an updated version of their “Accounting for and auditing of digital assets” practice aid on Dec 16, 2025. For year-end audits, the practical impact is simple: audit teams will keep tightening expectations around (1) evidence, (2) repeatability, and (3) documented methodology. This practice aid is […]
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The Hands-On Approach to Digital Asset Reporting Firms working in digital asset accounting face constant pressure. Clients expect fast turnaround, regulators demand precision, and competition never slows down. Yet much of the work required to produce accurate reports is tedious and repetitive. Teams spend countless hours loading data, validating formats, and reconciling issues instead of […]
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Digital assets are no longer rare or optional. From high-net-worth portfolios to corporate treasuries and estate planning, they are now part of the financial mainstream. For accounting firms and financial professionals, this creates both an opportunity and a challenge: how do you serve clients with complex digital asset footprints without taking on the cost and […]
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Reconstructing Time and Ownership Accurate token movement and cost basis depend on two contexts: when the transaction happened and who owned the token accounts involved. Early Solana history sometimes lacks both. This guide explains when timestamps and ownership became reliable and how to rebuild them when they are missing. Abstract If you analyze Solana’s early […]
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A Vendor Evaluation Framework for Crypto Reporting Digital asset reporting should be judged by one standard: can the numbers be explained and defended. The right partner proves accuracy and traceability across wallets, exchanges, custodians, and protocols. Use the steps below to run a side‑by‑side test and score vendors on what matters. Goal: choose a reporting […]
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A Dive into Solana DeFi Accounting Abstract This article explores how to track user activity on Solana’s MarginFi protocol – specifically, how to identify value deposited into and withdrawn from MarginFi vaults when user-controlled wallets no longer directly hold those assets. While most systems attempt to follow token balances, NODE40 captures financial intent and economic […]
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Making Crypto Activity Defensible In the early days of crypto accounting, a simple spreadsheet might have been enough. But as digital asset activity becomes more complex and regulatory scrutiny increases, raw exports no longer meet the mark. Today, CFOs, controllers, and auditors need more than a ledger—they need a narrative. The Problem with Building In-House […]
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The world of crypto investing is entering a new era. Over the past several months, global asset managers have been stampeding to file for spot Solana ETFs. What’s different this time isn’t just the desire to hold SOL as an asset, it’s that many of these proposed ETFs are looking to stake their Solana holdings […]
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Abstract On Solana, a stake account is not merely a balance‐holding public key. Each stake account delegates distinct rights to two different authorities, a stake authority and a withdraw authority, allowing separate entities to manage delegation and withdrawals. While this dual‑authority model is powerful for delegation and custody workflows, it shatters the notion that one […]
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Introduction As the blockchain ecosystem matures, companies developing financial products on Solana and emerging Solana Virtual Machine (SVM) blockchains, such as the new FOGO chain, face increasingly complex challenges. These challenges are not just technical but also regulatory, as recent U.S. Treasury and IRS regulations place higher demands on digital asset reporting and compliance. Solana’s […]
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In A Treatise of Human Nature, the philosopher David Hume discusses the problem of the correlation between is and ought. The premise is that you should not make a determination about what ought to be based on what is. Hume is not an easy read, and the is/ought dichotomy focuses on ethical theory, but what […]
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NODE40, the software company behind NODE40 Balance, an essential platform for individuals, accountants, and auditors has joined the Wall Street Blockchain Alliance (WSBA). Its addition to the growing family of WSBA corporate members reinforces NODE40’s commitment to advocacy of transparency and compliance in the cryptocurrency and blockchain space. “We’ve followed the Alliance for several years […]
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The next filing deadline is right around the corner. If you have cryptocurrency trading activity to include on your tax return, preparing as early as possible is a very sensible approach. While not an impossible task given the proper tools, organizing and understanding your crypto tax liabilities does require some thought. The level of complexity […]
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