01Definition
The 2022 SEC staff accounting guidance for entities safeguarding crypto assets, influential in U.S. custody economics and later policy debate.
02Context
The 2022 SEC staff accounting guidance for entities safeguarding crypto assets, influential in U.S. custody economics and later policy debate. This coordinate is placed in the wider system through its protocol, economic and historical relationships.
03Why it matters
Understanding SEC Staff Accounting Bulletin 121 helps distinguish a verifiable Bitcoin mechanism or historical record from slogans, products and market narratives.
⌖Reference points
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Linked to related atlas coordinates
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Grounded in a source record
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Explains function and trade-offs
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Part of the open Bitcoin knowledge graph