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The CAPM model is based on the relationship existing between an asset and its benchmark market; assuming that the bitcoin could be thought as a currency, according to me, you should take the mean of returns over all the currencies traded and then regress the BTCUSD on the the average currency market returns. Indeed, although the EURUSD is one of the most ...


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Deferred Revenue arises when the contract between you and your customer requires the customer to pay in advance of your delivering your products or services. i.e. you've been paid, now you owe the customer the work! Accrued Expenses represent expenses for which you will be reimbursed in the future. i.e. you are or will be owed money.



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