I'm sure it is different in different areas. In the US you set a cost basis for your asset and then take a short/long term capital gain depending on when the asset is exchanged. I'm not sure how you would set your basis on a bot that could either return a positive or negative net SBD/Steem balance? SBD/Steem have distinct prices so they have to be kept separate. I'm not a professional in this space but these are the issues I'm up against. You always have to have a starting price and acquisition date for an asset.