For tax reporting I treat my whole zap wallet as a position. I’ll export the dates and amounts that I added funds to that wallet. $1,000 here. $100 there. I’ll close the position on Dec 31 by a withdrawal of the full remaining balance, if any. The difference is my loss or gain. This will serve the needs of my CPA and the IRS. They def don’t want or need 10,000 transactions worth a penny or less. Then on Jan 1 I’ll refill my wallet with freshly plucked sats for zaps.