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Marathon Digital | CORRESP: CORRESP

Marathon Digital | CORRESP: CORRESP

Marathon Digital | CORRESP：信函
美股SEC公告 ·  02/26 12:11

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Marathon Digital Holdings, Inc. has responded to a series of comments from the Securities and Exchange Commission (SEC) regarding its financial reporting practices. The correspondence, dated February 26, 2024, addresses the SEC's inquiries related to Marathon Digital's Annual Report on Form 10-K for the fiscal year ended December 31, 2022, and the Quarterly Report on Form 10-Q for the period ended September 30, 2023. Marathon Digital has agreed with the SEC's comments and provided revised revenue recognition policy footnotes to be included in its upcoming Form 10-K for the year ended December 31, 2023. The revisions pertain to the company's revenue from contracts with customers, particularly in relation to the timing and calculation of revenue from bitcoin mining activities as both an operator and participant in mining pools. The company has clarified its accounting for variable consideration and noncash consideration, ensuring compliance with the ASC 606 revenue recognition standard. Marathon Digital acknowledges its responsibility for the accuracy of its filings and has not asserted the SEC's comments as a defense against potential proceedings.
Marathon Digital Holdings, Inc. has responded to a series of comments from the Securities and Exchange Commission (SEC) regarding its financial reporting practices. The correspondence, dated February 26, 2024, addresses the SEC's inquiries related to Marathon Digital's Annual Report on Form 10-K for the fiscal year ended December 31, 2022, and the Quarterly Report on Form 10-Q for the period ended September 30, 2023. Marathon Digital has agreed with the SEC's comments and provided revised revenue recognition policy footnotes to be included in its upcoming Form 10-K for the year ended December 31, 2023. The revisions pertain to the company's revenue from contracts with customers, particularly in relation to the timing and calculation of revenue from bitcoin mining activities as both an operator and participant in mining pools. The company has clarified its accounting for variable consideration and noncash consideration, ensuring compliance with the ASC 606 revenue recognition standard. Marathon Digital acknowledges its responsibility for the accuracy of its filings and has not asserted the SEC's comments as a defense against potential proceedings.
Marathon Digital對美國證券交易委員會（SEC）關於其財務報告實踐的一系列評論做出了回應。該電子郵件通訊日期爲2024年2月26日，涉及SEC有關Marathon Digital截至2022年12月31日的年度10-k表格和截至2023年9月30日的季度10-Q表格的詢問。Marathon Digital已同意SEC的評論，並提供了修訂後的營業收入確認政策腳註，以包含在截至2023年12月31日的即將發佈的10-k表格中。修訂內容涉及公司從與客戶的合同中獲得的營業收入，特別是有關作爲運營商和礦池參與者的比特幣挖掘活動的營收計時和計算的問題。公司已經明確其對可變考慮和非現金考慮的會計處理，確保符合ASC 606營業收入確認標準。Marathon Digital承認其對文件準確性的責任，並未將SEC的評論作爲潛在訴訟的辯護理由。
Marathon Digital對美國證券交易委員會（SEC）關於其財務報告實踐的一系列評論做出了回應。該電子郵件通訊日期爲2024年2月26日，涉及SEC有關Marathon Digital截至2022年12月31日的年度10-k表格和截至2023年9月30日的季度10-Q表格的詢問。Marathon Digital已同意SEC的評論，並提供了修訂後的營業收入確認政策腳註，以包含在截至2023年12月31日的即將發佈的10-k表格中。修訂內容涉及公司從與客戶的合同中獲得的營業收入，特別是有關作爲運營商和礦池參與者的比特幣挖掘活動的營收計時和計算的問題。公司已經明確其對可變考慮和非現金考慮的會計處理，確保符合ASC 606營業收入確認標準。Marathon Digital承認其對文件準確性的責任，並未將SEC的評論作爲潛在訴訟的辯護理由。
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