@k00b,

One thing I expected to see in your TOS (or somewhere) that I didn't: sweeping sats from abandoned accounts. At some point, you're going to be sitting on a bunch of sats that are associated with specific accounts. Per your Rewards section, those are yours and you don't necessarily have to book a bunch of liabilities for them. But you can't just treat them like yours because people might claim them, so maybe they are in effect liabilities.

Some of those accounts will never be claimed. You might want (need? ask your accountant) a policy that says you take them if an account is inactive for X days. This isn't to CYA legally so much as to set community expectations. Otherwise, you're flushing that value and you're (in effect) misidentifying liabilities.