Thank you! Are asking about prepayments? If so, I would assume that it depends on the timing of receipt (before or after contract inception date). Also, this material now is slightly outdated after the new accounting standard for crypto, but it still may be helpful in situations when you deal with crypto outside of the scope of FASB ASC 350-60 (e.g. wrapped ETH, BTC on lighting or RSK, etc.). [Disclaimer: This is not a professional advice, only my views, etc.]