{
  "schema": "https://cryptotaxedge.com/schema/cte-classification-v1.json",
  "captured_at": "2026-09-03",
  "policy_version": "us-default-2026-08",
  "request": {
    "hash": "0x4930565b2fbfd8ff62ca0909c8c2ecfa68f7e8edfeb4315cbd164b97729426e6",
    "chain": "ethereum"
  },
  "response": {
    "api_version": "v1",
    "hash": "0x4930565b2fbfd8ff62ca0909c8c2ecfa68f7e8edfeb4315cbd164b97729426e6",
    "chain": "ethereum",
    "category": "borrow",
    "treatment": "non_taxable",
    "taxable": false,
    "confidence": 80,
    "needs_review": false,
    "ledger_action": "Loan",
    "protocol": null,
    "description": "Aave-style debt token minted to the wallet → borrow. Loan proceeds are not income (IRC §61); the debt token is a liability marker, not an acquired asset with cost basis.",
    "review_note": null,
    "grey_area": null,
    "assets": {
      "sent": [],
      "received": [
        {
          "symbol": "variableDebtEthUSDC",
          "amount": "10026.341173",
          "decimals": 6,
          "action": "received",
          "token_address": "0x72e95b8931767c79ba4eee721354d6e99a61d004",
          "token_name": "Aave Ethereum Variable Debt USDC",
          "from": "0x0000000000000000000000000000000000000000"
        },
        {
          "symbol": "USDC",
          "amount": "10000",
          "decimals": 6,
          "action": "received",
          "token_address": "0xa0b86991c6218b36c1d19d4a2e9eb0ce3606eb48",
          "from": "0x98c23e9d8f34fefb1b7bd6a91b7ff122f4e16f5c"
        }
      ],
      "gas": null
    },
    "id": "golden"
  }
}