> ## Documentation Index
> Fetch the complete documentation index at: https://guides.koinx.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Income Summary Report
> The Income Summary Report consolidates capital gains, derivatives, income and expenses so you can see the big picture behind your crypto tax position for a financial year.
* This report summarises capital gains, derivative income, other crypto income, expenses, and asset-wise P\&L for the selected financial year
* Includes Capital Gains Summary, Derivatives Income Summary, Other Incomes, Other Expenses, and Asset Wise P\&L
* Capital gains relate to buy/sell and swap transactions
* Derivatives income covers futures and options trading
* Other income includes airdrops, staking rewards, mining income, salary, and consultancy payments
* Expenses such as margin interest, brokerage fees, and mining costs are also listed
Capital gains get a lot of attention, but your crypto activity may include much more than just buying and selling. The Income Summary Report provides a consolidated overview of different types of crypto-related income, derivative trading results, expenses, and asset-wise performance for the selected financial year.
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## What Does This Report Contain?
The Income Summary Report is divided into six sections:
* [Capital Gains Summary](#capital-gains-summary)
* [Crypto Derivatives Gains Summary](#summary-of-income-from-crypto-derivatives)
* [Other Income Summary](#summary-of-other-incomes)
* [Other Expense Summary](#summary-of-other-expenses)
* [Asset-Wise P\&L Summary](#summary-of-asset-wise-p\&l)
* [Data Sources](#data-sources)
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## Capital Gains Summary
Shows profit and loss from crypto asset transfers during the financial year, including spot trading, crypto-to-crypto swaps, P2P transactions, and margin trades.
| Field | Description |
| --------------------- | -------------------------------------------------------- |
| Number of Transfers | Total taxable crypto transfers during the year |
| Sale Consideration | Total value received from selling or disposing of crypto |
| Cost of Acquisition | Cost incurred to acquire those assets |
| Taxable Capital Gains | Profit calculated before considering losses |
| Losses | Losses recorded from capital gains transactions |
[How your accounting method affects capital gains calculations](/guides/tax-settings/cost-basis-accounting-methods)
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## Summary of Income from Crypto Derivatives
Summarises realised profit or loss from futures and options trading. Unlike spot trading, derivatives do not involve direct transfer of crypto assets but generate realised profit or loss from trading positions.
| Field | Description |
| ------------------------------- | ------------------------------------------------------ |
| Total Realised Futures Profit | Cumulative profits from futures trades during the year |
| Total Realised Futures Losses | Cumulative losses from futures trades |
| Total Futures Turnover | Calculated turnover for futures trading |
| Total Brokerage Fee for Futures | Fees paid for executing futures trades |
| Funding Interest Received | Funding payments received from perpetual contracts |
| Funding Fees Paid | Funding payments paid during trading |
| Gross Gains from Futures | Profit before brokerage deduction |
| Net Gains from Futures | Profit after brokerage deduction |
| Total Realised Options Profit | Total profits from options trades |
| Total Realised Options Losses | Total losses from options trades |
| Total Options Turnover | Calculated turnover for options trading |
| Total Brokerage Fee for Options | Fees paid for options trading |
| Net Gains from Options | Final profit or loss after fees |
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## Summary of Other Incomes
Captures crypto received as income rather than through trading.
| Income Type | Description |
| ------------------ | ------------------------------------------------- |
| Airdrops Income | Tokens received through promotional distributions |
| Rewards Received | Crypto received as platform rewards |
| Staking Income | Rewards earned from staking crypto |
| Salary Income | Crypto received as employment compensation |
| Consultancy Income | Crypto received as payment for services |
| Mining Income | Crypto earned from mining operations |
These transactions are valued at the fair market value of the asset at the time of receipt.
[Control how these income types are classified in Tax Settings](/guides/tax-settings/transaction-settings-income-classification)
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## Summary of Other Expenses
Records expenses and outflows related to crypto activities.
| Expense Type | Description |
| ---------------------- | ------------------------------------------------- |
| Margin Interest Paid | Interest charged on margin trading borrowed funds |
| Mining Expense | Operational costs related to mining |
| Donation Made | Crypto donated during the financial year |
| Consultancy Expense | Payments made for professional services |
| Miscellaneous Expenses | Other recorded crypto-related costs |
| Brokerage Fee | Transaction fees charged by trading platforms |
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## Summary of Asset Wise P\&L
Provides a breakdown of profit and loss by individual asset, showing which tokens generated gains or losses during the year.
| Field | Description |
| ------------ | ---------------------------------------- |
| Asset Name | The cryptocurrency involved |
| Gross Profit | Total profits generated from that asset |
| Gross Loss | Total losses incurred |
| Net Gains | Final profit after accounting for losses |
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## Data Sources
Lists the exchanges, wallets, and files used to generate the report, including source name, custom integration name, type, and wallet addresses where applicable.
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## Frequently Asked Questions
No. The report summarises multiple types of financial activity: capital gains, derivative trading income, other crypto income, and related expenses. It gives a complete picture of your crypto-related financial activity for the year.
Yes. The Summary of Income from Crypto Derivatives section covers futures and options trading results, including turnover, brokerage fees, and funding payments.
These appear in the Summary of Other Incomes section and are valued at the market price of the asset when received.
The Summary of Asset Wise P\&L section breaks down gains and losses by asset, so you can see which coins contributed most to your overall result.
Both reports cover the same categories (capital gains, derivatives, other incomes, expenses, asset P\&L), but serve different purposes. The Income Summary is designed for users who want a consolidated view of their financial year. The Tax Filing Data Report is structured for accountants doing detailed review, and is also the report used for ClearTax import.
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