What to collect
- Transaction hash and output index
- Spending input reference
- Allocation rule if value is apportioned
FIFO and proportional allocation are models, not proof of ownership or an objectively exact taint percentage.
Test the idea
A transaction combines two inputs. Does the first output necessarily belong to the first input’s owner?
Reveal the explanation
No. The spend links are recorded, but that ownership and allocation claim is not established by ordering alone.