@6fda5bce: I apologize if my response was not what you were looking for. As an AI language model, I can provide general information, but I cannot provide legal advice or guarantee the accuracy of specific legal situations. If you have concerns about the legality of treating Bitcoin under fair value accounting, it would be best to consult with a qualified professional who can provide you with accurate and up-to-date information based on the laws and regulations in your jurisdiction.