From e2147df204682e95d72ec9c1090832a8744ad3b1 Mon Sep 17 00:00:00 2001
From: Lefteris Karapetsas <lefteris@refu.co>
Date: Wed, 20 May 2026 23:28:04 +0200
Subject: [PATCH] Add spend/refund, receive/spam accounting rules

---
 updates/accounting_rules/v12.json | 22 ++++++++++++++++++++++
 updates/info.json                 |  3 ++-
 2 files changed, 24 insertions(+), 1 deletion(-)
 create mode 100644 updates/accounting_rules/v12.json

diff --git a/updates/accounting_rules/v12.json b/updates/accounting_rules/v12.json
new file mode 100644
index 0000000..41643fb
--- /dev/null
+++ b/updates/accounting_rules/v12.json
@@ -0,0 +1,22 @@
+{
+  "accounting_rules": [
+      {
+          "event_type": "spend",
+          "event_subtype": "refund",
+          "counterparty": null,
+          "taxable": true,
+          "count_entire_amount_spend": true,
+          "count_cost_basis_pnl": true,
+          "accounting_treatment": null
+      },
+      {
+          "event_type": "receive",
+          "event_subtype": "spam",
+          "counterparty": null,
+          "taxable": true,
+          "count_entire_amount_spend": true,
+          "count_cost_basis_pnl": true,
+          "accounting_treatment": null
+      }
+  ]
+}
diff --git a/updates/info.json b/updates/info.json
index 858bbf1..85d017a 100644
--- a/updates/info.json
+++ b/updates/info.json
@@ -18,7 +18,8 @@
       "8": { "min_version": "1.41.3" },
       "9": { "min_version": "1.42.0" },
       "10": { "min_version": "1.42.1" },
-      "11": { "min_version": "1.43.0" }
+      "11": { "min_version": "1.43.0" },
+      "12": { "min_version": "1.44.0" }
     }
   },
   "location_asset_mappings": {