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Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Schedule of cut-off times and times of calculation

		Create/Redeem		NAV Calculation		NAV
Fund		Cut-off*(EST)		Time (EST)		Calculation Date
-1x Short VIX Futures ETF and		2:00 p.m.		4:00 p.m.		September 30, 2022
2x Long VIX Futures ETF		2:00 p.m.		4:00 p.m.		September 30, 2022

Schedule of valuation of investments at using the fair value hierarchy

		Level I - Quoted Prices								Level II - Other Significant Observable Inputs
Fund		Money Market Fund				Futures Contracts*				Foreign Currency Forward Contracts				Swap Agreements				Total
-1x Short VIX Futures ETF			16,492,725				(55,619,690	)			—				—				(39,126,965	)
2x Long VIX Futures ETF			31,236,527				187,584,120				—				—				218,820,647
Total Trust		$	47,729,252			$	131,964,430			$				$				$	179,693,682

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- Definition

The entire disclosure of cut-off times and times of calculation.

+ References

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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