diff --git a/docs/input_files.md b/docs/input_files.md
index 55bb309..29c29f8 100644
--- a/docs/input_files.md
+++ b/docs/input_files.md
@@ -38,7 +38,7 @@ The input spreadsheet is in .ods format and contains one or more sheets. Each sh
   * the second row is the table header: the meaning of each header cell is defined in the **in_header** section of the config file
   * the following rows describe one **IN**-transaction each
   * the last row contains the **TABLE END** keyword in column A
-* The **OUT**-table (optional) contains transactions describing crypto flowing out (e.g. donate, fee, gift, sell, staking):
+* The **OUT**-table (optional) contains transactions describing crypto flowing out (e.g. donate, fee, gift, lost, sell, staking):
   * the first row contains the **OUT** keyword in column A
   * the second row is the table header: the meaning of each header cell is defined in the **out_header** section of the config file
   * the following rows describe one **OUT**-transaction each
@@ -74,7 +74,7 @@ Here follows an example of an input spreadsheet with 2 sheets (one for BTC and o
   * **asset**: which cryptocurrency was transacted (e.g. BTC, ETH, etc.). It must match the name of the spreadsheet and one of the values in the **assets** section of the config file.
   * **exchange**: exchange or wallet on which the transaction occurred (e.g. Coinbase, Coinbase Pro, BlockFi, etc.). It must match one of the values in the **exchanges** section of the config file.
   * **holder**: exchange account or wallet owner. It must match one of the values in the **holders** section of the config file.
-  * **transaction_type**: DONATE, FEE, GIFT, SELL or STAKING (this is useful to represent staking losses, due to node being offline, etc.).
+  * **transaction_type**: DONATE, FEE, GIFT, LOST (useful to represent lost coins, due to exchange bankruptcy, theft, etc.), SELL or STAKING (useful to represent staking losses, due to node being offline, etc.).
   * **spot_price**: value of 1 unit of the given cryptocurrency at the time the transaction occurred.
   * **crypto_out_no_fee**: how much of the given cryptocurrency was sold or sent with the transaction (excluding fees).
   * **crypto_fee**: crypto value of the transaction fees.
diff --git a/docs/user_faq.md b/docs/user_faq.md
index caf435f..c01ddda 100644
--- a/docs/user_faq.md
+++ b/docs/user_faq.md
@@ -90,7 +90,7 @@ The user adds the tokens to the `assets` field of the [config file](input_files.
 Accounting methods vary country by country, as described in the [supported countries](supported_countries.md) document.
 
 ### Do Accounting Methods Use Universal or Per-Wallet Application?
-RP2 engine uses [universal application](https://www.forbes.com/sites/shehanchandrasekera/2020/09/17/what-crypto-taxpayers-need-to-know-about-fifo-lifo-hifo-specific-id/), not per-wallet application: this means there is one queue for each coin across every wallet and exchange and the accounting method is applied to each such queue.
+RP2 engine currently supports [universal application](https://www.forbes.com/sites/shehanchandrasekera/2020/09/17/what-crypto-taxpayers-need-to-know-about-fifo-lifo-hifo-specific-id/) application, however per-wallet support is [being worked on](https://github.com/eprbell/rp2/issues/135).
 
 ### Can I Change Accounting Method?
 Yes, for countries that support more than one accounting method, you can select which one to use via the `-m` command line option, or you can use the `accounting_methods` section of the [config file](https://github.com/eprbell/rp2/blob/main/docs/input_files.md#the-config-file).
diff --git a/src/rp2/entry_types.py b/src/rp2/entry_types.py
index fb3f704..4103b52 100644
--- a/src/rp2/entry_types.py
+++ b/src/rp2/entry_types.py
@@ -29,6 +29,7 @@ class TransactionType(Enum):
     HARDFORK = "hardfork"
     INCOME = "income"
     INTEREST = "interest"
+    LOST = "lost"
     MINING = "mining"
     MOVE = "move"
     SELL = "sell"
@@ -79,6 +80,7 @@ def get_translation(self) -> str:
     TransactionType.HARDFORK: _("hardfork"),
     TransactionType.INCOME: _("income"),
     TransactionType.INTEREST: _("interest"),
+    TransactionType.LOST: _("lost"),
     TransactionType.MINING: _("mining"),
     TransactionType.MOVE: _("move"),
     TransactionType.SELL: _("sell"),
diff --git a/src/rp2/out_transaction.py b/src/rp2/out_transaction.py
index 3f2f59c..4e57e12 100644
--- a/src/rp2/out_transaction.py
+++ b/src/rp2/out_transaction.py
@@ -83,7 +83,14 @@ def __init__(
             self.__fiat_fee = configuration.type_check_positive_decimal("fiat_fee", fiat_fee)
         self.__fiat_out_with_fee = self.__fiat_out_no_fee + self.__fiat_fee
 
-        if self.transaction_type not in (TransactionType.DONATE, TransactionType.FEE, TransactionType.GIFT, TransactionType.SELL, TransactionType.STAKING):
+        if self.transaction_type not in (
+            TransactionType.DONATE,
+            TransactionType.FEE,
+            TransactionType.GIFT,
+            TransactionType.LOST,
+            TransactionType.SELL,
+            TransactionType.STAKING,
+        ):
             raise RP2ValueError(
                 f"{self.asset} {type(self).__name__} ({self.timestamp}, id {self.internal_id}): invalid transaction type {self.transaction_type}"
             )
diff --git a/src/rp2/plugin/report/us/tax_report_us.py b/src/rp2/plugin/report/us/tax_report_us.py
index aac3fd2..33deb11 100644
--- a/src/rp2/plugin/report/us/tax_report_us.py
+++ b/src/rp2/plugin/report/us/tax_report_us.py
@@ -39,6 +39,7 @@ class SheetNames(Enum):
     INCOME = "Income"
     INTEREST = "Interest"
     INVESTMENT_EXPENSES = "Investment Expenses"
+    LOST = "Lost"
     MINING = "Mining"
     STAKING = "Staking"
     WAGES = "Wages"
@@ -56,6 +57,7 @@ class SheetNames(Enum):
     SheetNames.INTEREST.value: (TransactionType.INTEREST,),
     SheetNames.INVESTMENT_EXPENSES.value: (
         TransactionType.FEE,
+        TransactionType.LOST,
         TransactionType.MOVE,
     ),
     SheetNames.MINING.value: (TransactionType.MINING,),