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Oh, alright thanks! By any chance, do you know why

it is done this way? Especially in crypto when prices are fluctuating so much. For example, my total rewards over the past 2 years is about USD7,000 , however, due to the decline in crypto prices, my asset value is only worth about USD5,000. I didn’t withdraw any of the rewards, thus, it doesn’t really make sense for my rewards to be higher than my assets value

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Not sure, I do personally feel it is more logical to timestamp the value based on when you received it. What happens after, as you mentioned is dictated by market price. So it goes up and down, which is your portfolio value at the moment. But portfolio value is not realised until you sell it. Also for tax purposes, you can’t say you ‘earned less’ because you reported it while market is down, and you ‘earned more’ if at the time of reporting, it is a bull market.

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