Hi, basically you need to aggregate onchain + lightning data with time stamps.
Select a principle market for valuation. There are SOC2 providers like “Cryptio.co”
Track each lot entering the inventory.
The tricky thing is what you do after that.
Managing overall inventory, omnibus custody and internal transfers.
How this translates into customer reporting + GL entries.
This is kind of my bread and butter.
We do it for the Chivo wallet of El Salvador.
Let me know if I can help with more detail.