```ts
export function costBasisReport(events: unknown[][]): { fifoSold: number; averageSold: number; unitsLeft: number; fifoValue: number; averageValue: number } {
    if (!Array.isArray(events)) throw new Error("Argument must be a list");

    let fifoUnits = 0;
    let fifoCost = 0;
    let averageUnits = 0;
    let averageCost = 0;

    const fifoSold = 0;
    const averageSold = 0;
    const unitsLeft = 0;
    const fifoValue = 0;
    const averageValue = 0;

    return { fifoSold, averageSold, unitsLeft, fifoValue, averageValue };
}
```