Crypto asset accounting: classification and measurement decision tree

Create an accounting decision tree for crypto/digital assets under {framework}.

Inputs:
- Asset types held (BTC, ETH, stablecoins, tokens): {asset_types}
- Purpose of holding (treasury, trading, customer): {purpose}
- Custody arrangement: {custody}
- Revenue activities (staking, mining): {revenue_activities}
- Materiality and risk tolerance: {materiality_risk}

Output:
1) Decision tree for classification (inventory/intangible/financial asset where applicable) and measurement.
2) Journal entry templates for purchases, sales, transfers, and fees.
3) Impairment or fair value considerations (as applicable) and required data sources.
4) Disclosure checklist and controls (wallet management, reconciliation).

Avoid giving legal advice; highlight where guidance is evolving.