99% of companies are dumb then because they don't have btc, but btc adoption for coporation is slower than individuals. First you need to buy btc and register that purchase. then have a legal department, compliance, account management, accountancy for valuation, manage lost sats during tx, etc.
So if a company wants a non-custody btc option, like its already having non-custody stocks, bonds, accounts, what shall it do?
Bitcoin is CASH in accounting. That's all. You declare as "cash reserves". Is none of anybody else business what you do with your own money.
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