What you want to do is maximise the cost basis of the 'thing' you are going to write off, so DO NOT swap now!
I am picking December 2017 as the date to value Sasha Ivanov's debt to me, and he made it clear he refused to repay his debt with the recent email!
The debt was in WAVES, not WCT!
This will not let me ever get my money back, but it does mean I can file a police report for an unpaid debt valued at the peak of the last bull market, and then I can claim that as a capital loss for tax purposes to offset against other income.
It's better than nothing, 100% legal, you just need to file a police report.
So you're going to add trades to your records that show swapping coinomat assets into waves @ Dec 2017 prices? What good does that do? I want my money, not a tax deduction.