[repost] Example: calculating UK capital gains with ledger

I made a simplified version of this that works in hledger or ledger:

2020-01-01 Buy
    Assets:GBP                                         £-100.00
    Assets:ETH:2020-01-01                                  0.1300 ETH @ £765.38
    Expenses:Fees                                         £0.50

2020-01-10 Buy
    Assets:GBP                                         £-100.00
    Assets:ETH:2020-01-10                                  0.0800 ETH @ £1243.75
    Expenses:Fees                                         £0.50

2020-01-31 Staking
    Income:Staking:ETH                                    -0.0014 ETH @ £942.86
    Assets:ETH:2020-01-31                                  0.0014 ETH @ £942.86

2020-02-05 Sell 0.0514 ETH at £1578.97, using FIFO
    Assets:ETH:2020-01-01                                 -0.0514 ETH @ £765.38
    Assets:GBP                                           £80.66
    Expenses:Fees                                         £0.50
    Income:Capital Gains:ETH                            £-41.82

2020-03-01 Sell 0.08 ETH at £1635.90, using FIFO
    Assets:ETH:2020-01-01                                 -0.0786 ETH @ £765.38 = 0 ETH
    Assets:ETH:2020-01-10                                 -0.0014 ETH @ £1243.75
    Assets:GBP                                          £130.37
    Expenses:Fees                                         £0.50
    Income:Capital Gains:ETH                            £-68.97

2020-03-01 Buy
    Assets:ETH:2020-03-01                                  0.0100 ETH @ £1620.81
    Assets:GBP                                          £-16.71
    Expenses:Fees                                         £0.50

2020-03-07 Buy
    Assets:ETH:2020-03-07                                  0.0500 ETH @ £1599.01
    Assets:GBP                                          £-80.45
    Expenses:Fees                                         £0.50

2020-03-31 Buy
    Assets:ETH:2020-03-31                                  0.0500 ETH @ £1703.67
    Assets:GBP                                          £-85.68
    Expenses:Fees                                         £0.50

Reports:

$ hledger bs -t
Balance Sheet 2020-03-31

                ||           2020-03-31 
================++======================
 Assets         ||                      
----------------++----------------------
 Assets         || 0.1900 ETH, £-171.81 
   ETH          ||           0.1900 ETH 
     2020-01-10 ||           0.0786 ETH 
     2020-01-31 ||           0.0014 ETH 
     2020-03-01 ||           0.0100 ETH 
     2020-03-07 ||           0.0500 ETH 
     2020-03-31 ||           0.0500 ETH 
   GBP          ||             £-171.81 
----------------++----------------------
                || 0.1900 ETH, £-171.81 
================++======================
 Liabilities    ||                      
----------------++----------------------
----------------++----------------------
                ||                    0 
================++======================
 Net:           || 0.1900 ETH, £-171.81 
$ hledger is -t
Income Statement 2020Q1

                     ||              2020Q1 
=====================++=====================
 Revenues            ||                     
---------------------++---------------------
 Income              || 0.0014 ETH, £110.79 
   Capital Gains:ETH ||             £110.79 
   Staking:ETH       ||          0.0014 ETH 
---------------------++---------------------
                     || 0.0014 ETH, £110.79 
=====================++=====================
 Expenses            ||                     
---------------------++---------------------
 Expenses:Fees       ||               £3.50 
---------------------++---------------------
                     ||               £3.50 
=====================++=====================
 Net:                || 0.0014 ETH, £107.29 

But I didn't understand/replicate everything in the original. What's wrong/missing in the new version ?

Average costs/prices is missing from both; I think that's a needed reporting feature, not something to be fixed by journal entries.

The 30 day rule sounds easiest to record in two parts, draft entries and final fixups later; but there's probably (more verbose) entries that would not require retroactive fixups.

[See also followups on the reddit thread.]