# Staff Accounting Bulletin No. 121
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 2022-04-11 · Effective 2022-04-11 · 87 FR 21015
## Document
- **Document number:** 2022-07196
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 87 FR 21015
- **CFR reference:** 17 CFR 211
- **Publication date:** 2022-04-11
- **Effective date:** 2022-04-11
- **Docket:** Release No. SAB 121
## Abstract

This staff accounting bulletin expresses the views of the staff regarding the accounting for obligations to safeguard crypto- assets an entity holds for platform users.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/04/11/2022-07196/staff-accounting-bulletin-no-121)
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