BASISRESTORE EVIDENCE PACK

CASE
SAMPLE-0001

SCOPE
Sample: Coinbase record reconstruction, fictional customer
Covered period: 2026-01-01T00:00:00.000Z to 2026-12-31T23:59:59.000Z

SOURCES
- Sample Coinbase transaction history (fictional) | coinbase_csv | SHA-256 5a7e1c0b9d3f4a62c8e0b1d7f2a94c36e5b8d0a1f7c2e4963b5d8a0c1e7f2b94

METHODS
- Human review
- Source-row provenance

INCLUDED FILES
- reconciliation-brief.pdf
- reconciled-ledger.csv
- evidence-register.xlsx
- accountant-handoff.txt
- manifest.json

SUMMARY
Sources: 1
Records: 22
Confirmed records: 18
Open items: 4

OPEN ITEMS
- coinbase:sample:10 | MISSING_ACQUISITION_EVIDENCE | owner: customer | 1.5 ETH arrived from an outside wallet. Coinbase shows no acquisition date or cost. Needed from the customer: the sending wallet's record or the original purchase statement.
- coinbase:sample:11 | POSSIBLE_DUPLICATE_ROW | owner: customer | Row 11 repeats row 10 (same asset, amount and minute). Confirm whether this is one deposit or two.
- coinbase:sample:15 | UNSUPPORTED_TRANSACTION_TYPE | owner: accountant | The export shows +Convert without the target asset. Needed: the matching Convert receipt or the receiving row. The treatment is left to the accountant.
- coinbase:sample:18 | UNMATCHED_TRANSFER | owner: customer | 0.25 BTC was withdrawn to an external address and no receiving record is in scope. Needed: the receiving wallet or exchange history for 2026-04-23.

ACCOUNTANT REVIEW QUESTIONS
- Review coinbase:sample:10: 1.5 ETH arrived from an outside wallet. Coinbase shows no acquisition date or cost. Needed from the customer: the sending wallet's record or the original purchase statement.
- Review coinbase:sample:11: Row 11 repeats row 10 (same asset, amount and minute). Confirm whether this is one deposit or two.
- Review coinbase:sample:15: The export shows +Convert without the target asset. Needed: the matching Convert receipt or the receiving row. The treatment is left to the accountant.
- Review coinbase:sample:18: 0.25 BTC was withdrawn to an external address and no receiving record is in scope. Needed: the receiving wallet or exchange history for 2026-04-23.

BOUNDARY
Data reconciliation only. No tax advice, tax filing, or tax return. Fictional data.