Good stuff! This is from the assumption that the revenue has been earned? (i.e., the entity has recognized a contract asset or receivable) and the crypto has a FMV. In situations in which you have not earned the revenue, I would think that the entity would not recognize changes in the fluctuations of the crypto (the consideration in a contract with the customer) until revenue is earned. I would think that there would be no accounting until the revenue is earned. Is this the right way of thinking?