```typescript
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 fifoCents = 0;
  let averageUnits = 0;
  let averageCents = 0;

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

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