{"slug":"cost-basis-methods-fifo-vs-specific-id","qid":"lot_gains","label":"Realized gain per share on each 2024 lot, sold at the same June 2025 price","post_title":"Cost Basis Methods: FIFO vs Specific ID","post_url":"/blog/cost-basis-methods-fifo-vs-specific-id#q-lot_gains","columns":["month","gain_per_share","holding_term"],"rows":[{"month":"2024-01","gain_per_share":16.06,"holding_term":"long-term"},{"month":"2024-02","gain_per_share":14.84,"holding_term":"long-term"},{"month":"2024-03","gain_per_share":22.04,"holding_term":"long-term"},{"month":"2024-04","gain_per_share":31.67,"holding_term":"long-term"},{"month":"2024-05","gain_per_share":32.4,"holding_term":"long-term"},{"month":"2024-06","gain_per_share":7.67,"holding_term":"short-term"},{"month":"2024-07","gain_per_share":-15.05,"holding_term":"short-term"},{"month":"2024-08","gain_per_share":-16.66,"holding_term":"short-term"},{"month":"2024-09","gain_per_share":-21.07,"holding_term":"short-term"},{"month":"2024-10","gain_per_share":-24.51,"holding_term":"short-term"},{"month":"2024-11","gain_per_share":-21.21,"holding_term":"short-term"},{"month":"2024-12","gain_per_share":-37.89,"holding_term":"short-term"}],"shape":"series","sql":"WITH\n(\n    SELECT toFloat64(argMin(close, date))\n    FROM global_markets.stocks_daily_aggs\n    WHERE ticker = 'AAPL'\n      AND date >= '2025-06-02'\n      AND date <  '2025-06-07'\n) AS sale_price,\ntoDate('2025-06-02') AS sale_date\nSELECT\n    formatDateTime(toStartOfMonth(date), '%Y-%m')                              AS month,\n    round(sale_price - toFloat64(argMin(close, date)), 2)                      AS gain_per_share,\n    if(dateDiff('day', min(date), sale_date) > 365, 'long-term', 'short-term') AS holding_term\nFROM global_markets.stocks_daily_aggs\nWHERE ticker = 'AAPL'\n  AND date >= '2024-01-01'\n  AND date <  '2025-01-01'\nGROUP BY toStartOfMonth(date)\nORDER BY toStartOfMonth(date)","computed_at":"2026-08-09T15:50:40.575165+00:00","elapsed":0.003349673}