{# Harvest queue tab: open lots at unrealized loss with lockout-clear + premium offset. #}
Each row is an open position currently sitting at a loss — a candidate for tax-loss harvesting. Selling realizes the loss to offset gains (and up to $3,000 of ordinary income); the IRS wash-sale rule then blocks re-purchase of the same / substantially-identical security for 30 days.
{% if rows %}
{% for row in rows %} {% endfor %}
Symbol Loss LT/ST Account Lockout-clear Premium offset Actions
{{ row.symbol }} −${{ "%.2f"|format(row.loss|abs) }} {{ row.lt_st }} {{ row.account_label }} {% if row.lockout_clear %} {{ row.lockout_clear }} {% else %} clear {% endif %} {% if row.premium_offset %} −${{ "%.2f"|format(row.premium_offset) }} {% if row.premium_origin_event %}
CSP premium received {{ row.premium_origin_event.assignment_date }}
{% endif %} {% else %}{% endif %}
Simulate harvest {% if row.suggested_replacements %}
Replacements
    {% for r in row.suggested_replacements %}
  • {{ r }} — discuss with CPA
  • {% endfor %}
{% endif %}
{% else %}

No harvest opportunities — all open positions are at gain or flat.

{% endif %}