diff --git a/.gitignore b/.gitignore
index 0c45e123..063870dc 100644
--- a/.gitignore
+++ b/.gitignore
@@ -6,6 +6,7 @@ __pycache__
 account_statements/*
 data/*
 export/*
+withdrawals_deposits/*
 
 # Development folder
 dev/
diff --git a/src/book.py b/src/book.py
index 26599aec..45a4778e 100644
--- a/src/book.py
+++ b/src/book.py
@@ -1107,6 +1107,31 @@ def get_price_from_csv(self) -> None:
                     overwrite=True,
                 )
 
+    def resolve_deposits(self) -> bool:
+        """ Matches withdrawals and deposits
+
+        Returns:
+            bool: Return True if everything went as expected.
+        """
+        paths = self.get_file_paths(config.WD_MATCHING_PATH)
+
+        if not paths:
+            log.warning(
+                "No matching files for withdrawals/deposits located in %s.",
+                config.WD_MATCHING_PATH,
+            )
+            return False
+
+        for file_path in paths:
+            #TODO match withdrawals/deposits
+            pass
+
+        if not bool(self):
+            log.warning("Unable to import any data.")
+            return False
+
+        return True
+
     def read_file(self, file_path: Path) -> None:
         """Import transactions form an account statement.
 
@@ -1137,20 +1162,20 @@ def read_file(self, file_path: Path) -> None:
                 "Skipping file."
             )
 
-    def get_account_statement_paths(self, statements_dir: Path) -> list[Path]:
-        """Return file paths of all account statements in `statements_dir`.
+    def get_file_paths(self, folder_dir: Path) -> list[Path]:
+        """Return file paths of all input files in `folder_dir`.
+        For example, this function can return all account statement file paths.
 
         Args:
-            statements_dir (str): Folder in which account statements
-                                  will be searched.
+            folder_dir (str): Folder in input files will be searched.
 
         Returns:
-            list[Path]: List of account statement file paths.
+            list[Path]: List of input file paths.
         """
         file_paths: list[Path] = []
 
-        if statements_dir.is_dir():
-            for file_path in statements_dir.iterdir():
+        if folder_dir.is_dir():
+            for file_path in folder_dir.iterdir():
                 # Ignore .gitkeep and temporary excel files.
                 filename = file_path.stem
                 if filename == ".gitkeep" or filename.startswith("~$"):
@@ -1165,7 +1190,7 @@ def read_files(self) -> bool:
         Returns:
             bool: Return True if everything went as expected.
         """
-        paths = self.get_account_statement_paths(config.ACCOUNT_STATMENTS_PATH)
+        paths = self.get_file_paths(config.ACCOUNT_STATMENTS_PATH)
 
         if not paths:
             log.warning(
diff --git a/src/config.py b/src/config.py
index 5677f0e3..86a42826 100644
--- a/src/config.py
+++ b/src/config.py
@@ -59,4 +59,5 @@ def IS_LONG_TERM(buy: datetime, sell: datetime) -> bool:
 ACCOUNT_STATMENTS_PATH = Path(BASE_PATH, "account_statements")
 DATA_PATH = Path(BASE_PATH, "data")
 EXPORT_PATH = Path(BASE_PATH, "export")
+WD_MATCHING_PATH = Path(BASE_PATH, "withdrawals_deposits")
 FIAT = FIAT_CLASS.name  # Convert to string.
diff --git a/src/main.py b/src/main.py
index ce655eb1..1efc6afe 100644
--- a/src/main.py
+++ b/src/main.py
@@ -36,6 +36,12 @@ def main() -> None:
         log.warning("Stopping CoinTaxman.")
         return
 
+    # TODO Resolve withdrawals and deposits between exchanges (#4)
+    # 1) Find matching withdrawal and deposit or raise a warning
+    # 2) Withdraw deposits from one exchange with FIFO/LIFO principle
+    #    to the other exchange
+    log.debug("Resolve withdrawals and deposits between exchanges...")
+    book.resolve_deposits()
     book.get_price_from_csv()
     taxman.evaluate_taxation()
     taxman.export_evaluation_as_csv()
diff --git a/src/transaction.py b/src/transaction.py
index 8e0140f7..ef3e06f9 100644
--- a/src/transaction.py
+++ b/src/transaction.py
@@ -35,6 +35,7 @@ class Operation:
     coin: str
     line: int
     file_path: Path
+    buy_platform: typing.Optional[str] = None
 
     def __post_init__(self):
         assert self.validate_types()
diff --git a/withdrawals_deposits/.gitkeep b/withdrawals_deposits/.gitkeep
new file mode 100644
index 00000000..e69de29b