The article by Sandhya Krishnamurthy explains the process of modeling and running the tax lot matching process using Couchbase and N1QL, focusing on the First In, First Out (FIFO) method for tax lot matching. It delves into how tax lots function as records of transactions with tax implications and describes various methodologies for identifying which tax lots to sell, such as FIFO, LIFO, and methods aimed at maximizing gains or losses. The article assumes a hedge fund or financial services context and provides an overview of how to adapt a relational database model to a NoSQL document model in Couchbase. It highlights the versatility of N1QL, a SQL-like query language with JSON-specific features, to handle complex data queries and outlines a step-by-step approach to executing the tax lot process, emphasizing the ability to handle intricate queries in N1QL similar to SQL. The article concludes by encouraging readers to explore further resources for a deeper understanding of Couchbase and N1QL.