# Customer Crypto Receipts with Near-Immediate Cash Conversion

*This post provides insights on the cash flow statement presentation of proceeds from near-immediate conversion of customer crypto proceeds into cash*

By [TechAccountingPro](https://paragraph.com/@tap) · 2026-03-16

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The cash flow presentation for customer crypto receipts remains a recurring audit question in digital asset businesses. ASC 230-10-45-27A requires operating cash flow presentation when cryptoassets received in the ordinary course of business are near-immediately converted to cash. The example below summarizes common classification approaches and the mechanics of the observed indirect methods:

![](https://storage.googleapis.com/papyrus_images/1a9095f4a44d0576de4ef505517b3602450aeb5b169d130a41c5a0c4a9df324c.jpg)

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*Originally published on [TechAccountingPro](https://paragraph.com/@tap/customer-crypto-receipts-with-near-immediate-cash-conversion)*