Service Revenues is an operating revenue account and will appear at the beginning of the company’s income statement. Since the gain is outside of the main activity of a business, it is reported as a nonoperating or other revenue on the company’s income statement. The income statement, statement of cash flows, statement of comprehensive income,

Data integrity, transaction sources, and smart contracts will likely rise in importance for a future auditor. It records some amount of recorded transactions that are then linked to the blockchain’s network. The historic problem with cryptocurrency was the inability to always verify transactions as legitimate — after all, (in theory), anyone could falsify virtual currency