The U.S. Federal Accounting Standards Advisory Board considers confiscated cryptocurrencies as "non-monetary assets."

The U.S. Federal Accounting Standards Advisory Board (FASAB) stated that seized cryptocurrencies should be considered as "nonmonetary property", while Central Bank Digital Currencies (CBDCs) should be regarded as monetary instruments. FASAB noted that cryptocurrencies "typically do not possess all the characteristics of money," emphasizing they "cannot effectively serve as a unit of account, medium of exchange, or store of value."