merging transactions in 8949
From the instructions: If you do not need to make any adjustments to the basis or type of   gain or loss (short-term or long-term) reported to you on Form 1099-B   (or substitute statement) or to your gain or loss for any transactions   for which basis has been reported to the IRS (normally reported on   Form 8949 with box A checked), you do not have to include those   transactions on Form 8949. Instead, you can report summary information   for those transactions directly on Schedule D. For more information,   see Exception 1, later. However, in case of ESPP and RSU, it is likely that you actually do need to make adjustments. Since 2014, brokers are no longer required to track basis for these, so you better check that the calculations are correct. If the numbers are right and you just summarized instead of reporting each on a separate line, its probably not an issue. As long as the gains reported are correct, no-one will waste their time on you. If you missed several thousand dollars because of incorrect calculations, some might think you were intentionally trying to hide something by aggregating and may come after you.
Routing number (RTN - Routing Transit Number) you're talking about is the Federal Reserve routing number. It is based on, but not equivalent to ABA numbers. The specific routing number may also be based on ABA numbers of institutions merged into BoA, which are now defunct. From wiki: The RTN number is derived from the bank's transit number originated by   the American Bankers Association, which designed it in 1910. Amazon certainly won't have a monopoly. Monopolies can rarely exist without one or two things. Government support or limited geographic area.   Amazon can't kill Walmart so at a minimum we will have a duopoly.  FedEx and UPS will adjust their business models and maybe even merge.   Amazon won't have a monopoly on self driving fleets. Uber and Lyft will increase freight. Google will probably buy an auto manufacturer and have their own fleet.  What we are seeing form are a handful of Titans that will fight this out for a very long time. Oligopoly here we come. I would not want to be Sprint or T-Mobile right now. You can't merge, you can't get funding to buy spectrum. It is a whole host of pain.   Look at the [spectrum deficit](http://i.kinja-img.com/gawker-media/image/upload/s--6IjuqZjH--/c_fit,fl_progressive,q_80,w_636/18ky96u2tk3edjpg.jpg) between these guys.  Lower level spectrum 700-900mhz is around 3-4 times more useful than the higher frequency for coverage (making the signal go far and through walls). This is a big deal for 2 reasons:  1. The less towers you have to build, the cheaper it is (less capex and opex for sites + decreased operational complexity) AND the quicker you can roll out the network (first mover adv). [EDIT: This only applies to coverage situations i.e. along highways, and in rural regions. Coverage is important because even those who don't travel that much consider it highly as a key purchasing factor]  2. The less accurate you have to be with the network planning. Imagine you have a big circle that you can place on a town, vs having to use 3 equivalent circles. The planners can get the number of towers wrong and/or the location of the towers.  In the long term; Sprint and T-Mobile are going to be pushed into being high-city only Telcos, less profitable in general (IMO). Summarized article: Nationwide carrier T-Mobile and prepaid provider MetroPCS have agreed to merge in an effort to gain more wireless spectrum and build a faster, higher capacity LTE network.  T-Mobile's parent company, Deutsche Telekom, will buy a majority stake in MetroPCS and combine it with T-Mobile to create a new publicly traded company on the New York Stock Exchange that will retain the T-Mobile name.   Under the deal, MetroPCS shareholders will receive $1.5 billion in cash and 26% ownership in the combined company.   The transaction is to be completed in early 2013.    * For more summarized news, subscribe to the [/r/SkimThat](http://www.reddit.com/r/SkimThat) subreddit Here's what the GnuCash documentation, 10.5 Tracking Currency Investments (How-To) has to say about bookkeeping for currency exchanges. Essentially, treat all currency conversions in a similar way to investment transactions.  In addition to asset accounts to represent holdings in Currency A and Currency B, have an foreign exchange expenses account and a capital gains/losses account (for each currency, I would imagine).  Represent each foreign exchange purchase as a three-way split: source currency debit, foreign exchange fee debit, and  destination currency credit. Represent each foreign exchange sale as a five-way split: in addition to the receiving currency asset and the exchange fee expense, list the transaction profit in a capital gains account and have two splits against the asset account of the transaction being sold. My problems with this are: I don't know how the profit on a currency sale is calculated (since the amount need not be related to any counterpart currency purchase), and it seems asymmetrical.  I'd welcome an answer that clarifies what the GnuCash documentation is trying to say in section 10.5. Can't see why would you need to track the sources of the original funds. Can't think of a reason not to consolidate, if at all it will only make the management of your IRA more convenient, and may be even cheaper (if the fees depend on the account value...). "In your transaction history, you may notice entries that show a money market purchase or redemption. These transactions appear whenever there is an automatic cash sweep into or out of your sweep vehicle. There is no fee to move money to or from your sweep account. For more information about how the sweep program works. View my account history. The cash sweep program is automatic. You may notice a credit or debit in your cash or margin balance immediately following a trade, deposit, or withdrawal. Upon settlement of the transaction, cash will sweep to or from your cash sweep vehicle, such as the Insured Deposit Account (IDA), with no action required by you. Sales proceeds and deposits will sweep from your cash or margin balance into your sweep vehicle. When you make a purchase or withdrawal, funds will sweep from your sweep vehicle to the cash or margin balance. Money markets are dividend-earning investments and are often called sweep accounts. Uninvested cash in your account ""sweeps"" automatically into the money market. The same process occurs in reverse when you need funds from the money market for a purchase or withdrawal. There is no fee to move money into or out of the sweep account. Change cash sweep On this page, you can find information about your current cash sweep vehicle and see if others are available for your account. Click the ""Change cash sweep vehicle"" button to make changes. You can also call a Client Services representative at 800-669-3900 for further assistance. Change cash sweep" the strategy is tested all the way to 97. how is the continuous series backadjusted? the emini is rolledover and Ratio back adjusted to the 2nd nearest contract, 9 days prior to expiration. since it is an intraday trade, the discrepancy to the real thing should be next to irrelevant. but comparing it to the spx could make it interesting.  what would be a good format to present the results ? jpeg? pdf ?