eprbell · macanudo527 · Jan 26, 2026 · Jan 6, 2026 · Jan 6, 2026 · Jan 6, 2026
diff --git a/.pre-commit-config.yaml b/.pre-commit-config.yaml
@@ -5,7 +5,7 @@
 
 repos:
 -   repo: https://github.com/pre-commit/pre-commit-hooks
-    rev: v4.0.1
+    rev: v6.0.0
     hooks:
     -   id: check-ast
     -   id: fix-byte-order-marker
@@ -25,27 +25,26 @@ repos:
     -   id: pretty-format-json
     -   id: trailing-whitespace
 -   repo: https://github.com/pycqa/flake8
-    rev: '3.9.2'
+    rev: '7.3.0'
     hooks:
     -   id: flake8 # Just check that the code is well-formed
         additional_dependencies: [jsonschema, python-dateutil, pyexcel-ezodf]
         args: [--count, "--select=E9,F63,F7,F82", --show-source, --statistics]
 -   repo: https://github.com/pre-commit/mirrors-isort
-    rev: v5.9.3
+    rev: v5.10.1
     hooks:
     -   id: isort
         args: [--line-length 160]
 -   repo: https://github.com/psf/black
-    rev: 22.3.0
+    rev: 25.12.0
     hooks:
     -   id: black
 -   repo: https://github.com/asottile/pyupgrade
-    rev: v2.26.0
+    rev: v3.21.2
     hooks:
     -   id: pyupgrade
         args: [--py36-plus]
 -   repo: https://github.com/asottile/blacken-docs
-    rev: v1.11.0
+    rev: 1.20.0
     hooks:
     -   id: blacken-docs
-        additional_dependencies: [black==20.8b1]
diff --git a/README.dev.md b/README.dev.md
@@ -185,6 +185,7 @@ While every commit and push is automatically tested as described, sometimes it's
 * security check: `bandit -r src`
 * reformat code: `black src tests`
 * sort imports: `isort .`
+* update local pre-commit repos: `pre-commit autoupdate; pre-commit install`
 * run pre-commit tests without committing: `pre-commit run --all-files`
 
 Logs are stored in the `log` directory. To generate debug logs, prepend the command line with `LOG_LEVEL=DEBUG`, e.g.:

diff --git a/README.md b/README.md
@@ -19,7 +19,7 @@ Privacy-focused, free, powerful crypto tax calculator
 
 **IMPORTANT NOTICE FOR USA TAXPAYERS**: Starting in 2025, the USA has transitioned from [Universal Application to Per-Wallet Application](https://github.com/eprbell/rp2/issues/135#issuecomment-2454959334). Support for Per-Wallet Application in RP2 is still under development — see [issue #135](https://github.com/eprbell/rp2/issues/135). Do not use RP2 for 2025 (and later) USA tax reporting until this issue is fully resolved.
 
-**IMPORTANT NOTICE FOR TAXPAYERS WORLDWIDE**: Support for Per-Wallet Application in RP2 is still in development - see [issue 135 for details](https://github.com/eprbell/rp2/issues/135#issuecomment-2454959334). If your country mandates Per-Wallet Application, do not use RP2 for tax reporting until that issue is resolved. If your country permits Universal Application (already supported by RP2), you may safely use RP2. 
+**IMPORTANT NOTICE FOR TAXPAYERS WORLDWIDE**: Support for Per-Wallet Application in RP2 is still in development - see [issue 135 for details](https://github.com/eprbell/rp2/issues/135#issuecomment-2454959334). If your country mandates Per-Wallet Application, do not use RP2 for tax reporting until that issue is resolved. If your country permits Universal Application (already supported by RP2), you may safely use RP2.
 
 [![Static Analysis / Main Branch](https://github.com/eprbell/rp2/actions/workflows/static_analysis.yml/badge.svg)](https://github.com/eprbell/rp2/actions/workflows/static_analysis.yml)
 [![Documentation Check / Main Branch](https://github.com/eprbell/rp2/actions/workflows/documentation_check.yml/badge.svg)](https://github.com/eprbell/rp2/actions/workflows/documentation_check.yml)

diff --git a/docs/output_files.md b/docs/output_files.md
@@ -98,4 +98,4 @@ This is a Japan-specific report: tax_report_jp.ods output file contains a legend
 
 The NTA (National Tax Agency) provides an excel spreadsheet for calculating the total average of each crypto asset per year. This report generates a similar report and can be optionally submitted with an individual's taxes or provided to the NTA if requested.
 
-The summary sheet contains the total for the tax year. This is what is normally reported as "miscellaneous income" (雑所得). However, it may be reported as business income in certain circumstances. Please do your own research.
+The summary sheet contains the total for the tax year. This is what is normally reported as "miscellaneous income" (雑所得). However, it may be reported as business income in certain circumstances. Please do your own research.
diff --git a/input/golden/generic/test_data2_generic_lofo_rp2_full_report.ods b/input/golden/generic/test_data2_generic_lofo_rp2_full_report.ods
diff --git a/input/golden/generic/test_data_generic_lofo_rp2_full_report.ods b/input/golden/generic/test_data_generic_lofo_rp2_full_report.ods
diff --git a/input/golden/generic/test_many_year_data_generic_lofo_rp2_full_report.ods b/input/golden/generic/test_many_year_data_generic_lofo_rp2_full_report.ods
diff --git a/input/golden/us/test_data2_lofo_rp2_full_report.ods b/input/golden/us/test_data2_lofo_rp2_full_report.ods
diff --git a/input/golden/us/test_data_lofo_rp2_full_report.ods b/input/golden/us/test_data_lofo_rp2_full_report.ods
diff --git a/input/golden/us/test_data_lofo_tax_report_us.ods b/input/golden/us/test_data_lofo_tax_report_us.ods
diff --git a/input/golden/us/test_large_input_lofo_rp2_full_report.ods b/input/golden/us/test_large_input_lofo_rp2_full_report.ods
diff --git a/input/golden/us/test_large_input_lofo_tax_report_us.ods b/input/golden/us/test_large_input_lofo_tax_report_us.ods
diff --git a/input/golden/us/test_many_year_data_lofo_rp2_full_report.ods b/input/golden/us/test_many_year_data_lofo_rp2_full_report.ods
diff --git a/input/golden/us/test_many_year_data_lofo_tax_report_us.ods b/input/golden/us/test_many_year_data_lofo_tax_report_us.ods
diff --git a/lychee.toml b/lychee.toml
@@ -4,4 +4,4 @@ exclude = [
   "https://www.reddit.com/.*",
   "https://finance.yahoo.com/.*",
   "https://www.cointracker.io/.*"
-]
+]
diff --git a/src/rp2/abstract_accounting_method.py b/src/rp2/abstract_accounting_method.py
@@ -281,7 +281,6 @@ def seek_non_exhausted_acquired_lot(
 
         if selected_acquired_lot_amount > ZERO and selected_acquired_lot:
             lot_candidates.clear_partial_amount(selected_acquired_lot)
-            if selected_acquired_lot_amount > taxable_event_amount:
-                self.add_selected_lot_to_heap(lot_candidates.acquired_lot_heap, selected_acquired_lot)
+            self.add_selected_lot_to_heap(lot_candidates.acquired_lot_heap, selected_acquired_lot)
             return AcquiredLotAndAmount(acquired_lot=selected_acquired_lot, amount=selected_acquired_lot_amount)
         return None
diff --git a/src/rp2/locales/en/LC_MESSAGES/messages.po b/src/rp2/locales/en/LC_MESSAGES/messages.po
@@ -773,4 +773,3 @@ msgstr ""
 
 #~ msgid "Exchange or wallet where balance is held (asset and exchange tab only)"
 #~ msgstr ""
-
diff --git a/src/rp2/locales/en_IE/LC_MESSAGES/messages.po b/src/rp2/locales/en_IE/LC_MESSAGES/messages.po
@@ -755,4 +755,3 @@ msgstr ""
 
 msgid "{}_{}"
 msgstr ""
-
diff --git a/src/rp2/locales/es/LC_MESSAGES/messages.po b/src/rp2/locales/es/LC_MESSAGES/messages.po
@@ -755,4 +755,3 @@ msgstr "{}_Resumen"
 
 msgid "{}_{}"
 msgstr "{}_{}"
-
diff --git a/src/rp2/locales/ja/LC_MESSAGES/messages.po b/src/rp2/locales/ja/LC_MESSAGES/messages.po
@@ -755,4 +755,3 @@ msgstr ""
 
 msgid "{}_{}"
 msgstr ""
-
diff --git a/src/rp2/locales/kl/LC_MESSAGES/messages.po b/src/rp2/locales/kl/LC_MESSAGES/messages.po
@@ -764,4 +764,3 @@ msgstr "__test_{}_{}"
 
 #~ msgid "US dollar value of the fees"
 #~ msgstr "__test_US dollar value of the fees"
-
diff --git a/src/rp2/locales/messages.pot b/src/rp2/locales/messages.pot
@@ -754,4 +754,3 @@ msgstr ""
 
 msgid "{}_{}"
 msgstr ""
-
Original file line number	Diff line number	Diff line change
Expand Up		@@ -98,4 +98,4 @@ This is a Japan-specific report: tax_report_jp.ods output file contains a legend

		The NTA (National Tax Agency) provides an excel spreadsheet for calculating the total average of each crypto asset per year. This report generates a similar report and can be optionally submitted with an individual's taxes or provided to the NTA if requested.

		The summary sheet contains the total for the tax year. This is what is normally reported as "miscellaneous income" (雑所得). However, it may be reported as business income in certain circumstances. Please do your own research.
		The summary sheet contains the total for the tax year. This is what is normally reported as "miscellaneous income" (雑所得). However, it may be reported as business income in certain circumstances. Please do your own research.
Original file line number	Diff line number	Diff line change
Expand Up		@@ -773,4 +773,3 @@ msgstr ""

		#~ msgid "Exchange or wallet where balance is held (asset and exchange tab only)"
		#~ msgstr ""
Original file line number	Diff line number	Diff line change
Expand Up		@@ -755,4 +755,3 @@ msgstr ""

		msgid "{}_{}"
		msgstr ""
Original file line number	Diff line number	Diff line change
Expand Up		@@ -755,4 +755,3 @@ msgstr "{}_Resumen"

		msgid "{}_{}"
		msgstr "{}_{}"
Original file line number	Diff line number	Diff line change
Expand Up		@@ -764,4 +764,3 @@ msgstr "__test_{}_{}"

		#~ msgid "US dollar value of the fees"
		#~ msgstr "__test_US dollar value of the fees"
Original file line number	Diff line number	Diff line change
Expand Up		@@ -754,4 +754,3 @@ msgstr ""

		msgid "{}_{}"
		msgstr ""