Collect both sides before matching
Start with the sending account’s history and the receiving account’s history for the same period. Note who controls each account, the network, the asset, and the export’s time zone. If one source is missing, keep that gap visible.
CoinLedger documents that incomplete imports can leave paired activity as separate deposits and withdrawals. A software suggestion is useful for finding candidates; the underlying records still need review.
Compare more than the amount
- Account and address: does the destination agree with the receiving account? Confirm ownership rather than assuming every withdrawal went to your own wallet.
- Asset and network: record the exact token and chain. Similar symbols do not establish that two rows represent the same asset.
- Transaction identifier: compare available hashes or transfer references. An exchange’s internal reference and an on-chain hash may be different fields.
- Date and time: retain the original timestamp and note the time zone before comparing exports.
- Amount and fee: check whether a source reports a gross withdrawal, the net amount delivered, or a fee in a separate row.
Two equal amounts close together are candidates for review, not sufficient evidence of a match. Conversely, a small difference may have an explanation in a fee record.
Example: a fee explains the difference
| Source | Recorded amount | Evidence to retain |
|---|---|---|
| Exchange withdrawal | 0.500 ETH sent | Withdrawal record and destination address |
| Exchange fee record | 0.002 ETH deducted | Fee amount and whether it is included in the withdrawal total |
| Receiving wallet | 0.498 ETH received | Receipt record, network, and transaction hash |
In this example, 0.500 − 0.002 = 0.498 ETH. That arithmetic supports the amount comparison only if the source confirms the fee was deducted from the withdrawal. Ownership, asset, destination, and transaction evidence are still needed.
Keep the original quantities. Adjust a working ledger only when the source evidence explains the change, and document how the fee is represented. Your preparer handles the tax treatment.
Keep bridges, swaps, and unresolved rows distinct
If the asset or network changes, investigate whether the activity is a bridge or swap rather than forcing a simple transfer label. Write down the original and resulting assets, networks, and available references.
If only one side is available, mark the row as unmatched and identify the missing source or period. Avoid creating an unsupported counterpart merely to make a warning disappear. An open-items list is useful evidence of what still needs attention.
Use a short matching note
For each reviewed pair, record the two ledger row references, the source files, the amount comparison, the available identifiers, and the reason you linked them. For an unresolved pair, record the specific missing evidence and the next source to request.
Elena’s exchange and wallet records review can identify coverage gaps and the reconciliation work needed. If an unmatched transfer also triggers a basis warning, continue with the missing cost basis checklist.
See how the records fit together
View the illustrative record package to compare source rows, a working ledger, correction notes, and an open-items list.