Mining and GPUs. One set of books. One price list

For Lenders

Compute operations you can check, every month.

For lenders to Bitcoin mining and GPU businesses. Each month your borrower closes their books in Flash and shares a pack: revenue, costs and profit by site, fleet and depreciation, and every figure labelled with its source.

Mining lender pack exampleSample account · August 2026LockedIllustrative
Lender pack · August 2026Version 1 · Locked
Revenue at receipt
$37,313
Full break-even
$64,305/BTC
Sites
3
  • Revenue and break-even by siteRevenue at receipt, costs, and the energy, cash and fully loaded break-even for each site.
  • Fleet and costsMachine groups, running units and uptime, the costs you file, and the depreciation schedule.
  • HoldingsBitcoin held at month end, by wallet and exchange.
  • Every figure labelled by sourceFrom exchange, imported or declared, so a reader knows what to check and against what.
  • Close historyEach month's locked version, with any correction appended rather than overwritten.
From exchangeImportedDeclared
Fingerprint7c4e 19b2 a0f3 5d68 e217 c94b 3a05 91ad

What you receive

What a borrower sends you each month.

Revenue, costs and profit by site

What each site and machine group earned and what it cost. Bitcoin mining also includes the Bitcoin price where it stops covering energy, cash costs and full cost.

Fleet and costs

The ASIC miners and GPU servers the borrower records, the costs they file, and the hardware depreciation schedule.

Source records and holdings

See where Bitcoin is held, how it compares with the books, and what the borrower declares as pledged. Differences and the borrower's signed statement stay with the pack.

Every figure labelled by source

Know which figures came from a provider, an import or the borrower. Price sources and receipt checks are named; missing records and unresolved differences stay visible.

Months that lock

A locked month stays as it was sent. Corrections are appended, never written over the original.

A fingerprinted pack

Choose a locked month, a range of closed months or the trailing 12 months. The pack carries a fingerprint, so you can confirm its files have not changed after it was sent.

Read the operating model

Check the economics behind each kind of fleet.

Mining borrowers

Check BTC production, value at receipt, power and hosting costs, ASIC depreciation and Bitcoin price break-even. Reconcile the figures to pool, wallet and exchange records.

GPU borrowers

Check recorded compute earnings, customer payments, site costs and GPU server depreciation. Review profit by site and machine group against the named source records.

Evidence labels

Know which numbers to check, and against what.

Every figure in the pack says where it came from. Connected figures can be checked against the named provider, imported figures against the borrower's files, and declared figures are the borrower's own statements, marked as such. The labels below are shown in the mining example.

  • From exchangePulled from a connected exchange account.
  • ImportedImported from a CSV file you uploaded.
  • DeclaredEntered by you. Not independently verified.

How it works

The borrower closes. You receive the pack.

  1. 01

    The borrower closes and locks

    They review payouts, site costs, fleet and depreciation, then close the month. Locking it preserves the figures they are ready to share.

  2. 02

    Flash produces the pack

    Choose the closed period you need. Mining and GPU results keep their supporting records, with every figure labelled by source and the whole pack fingerprinted.

  3. 03

    The borrower shares it with you

    You receive the same pack each month and can check its figures against the sources they name.

The pack is not an audit.

It is the borrower's numbers, each labelled with its source, in a form someone else can check against those sources. Flash does not attest to the figures, and declared figures are the borrower's own.

See what a pack looks like.

Walk through a lender pack and the records relevant to your mining, GPU or mixed-operation borrower.