Asset Sales report

[Jonathan Mark]

hello developers of the excellent GnuCash,

I have written a new Scheme report: "Asset Sales".
It shows all sales from stock accounts, using lot allocation to match 
sales with purchases and determine gain/loss and holding period.
Broker commissions are divided among the lots to which they apply.
The intent is to provide info which assists the tax preparation process.

An HTML file is attached with an example of the output.

I would be happy to contribute this report to the project if you are 
interested... just let me know how to proceed... i.e. email it, create 
an svn branch for review, etc.?

There are a couple of caveats:

* The report does not handle stock splits specially.  A split simply 
appears as a purchase of shares at a price of $0.
Stock splits are hard to reconcile with lot allocation because Gnucash 
treats a stock split as its own lot.  To be consistent with the USA tax 
treatment of stock splits, the split should be divided into a new lot 
corresponding to each existing lot.
(Because of this, my organization does not use GnuCash stock splits. 
Instead we represent a split by retroactively updating the quantities 
and prices.)

* The report also does not detect wash sales (sale at a loss within 30 
days of a purchase), or corporate restructurings which exchange shares 
of one stock for another.  I do not plan to implement these features 
because I am not a tax professional and might get it wrong.  The report 
is not a substitute for having a competent tax advisor.

Thanks, let me know what you think.

best,

	Jonathan