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Cash on hand is countable. If the cash on hand is income in the month received, it is excluded as a resource the month received. CERTIFICATE OF DEPOSIT (CD): A certificate of deposit is countable. The value of a certificate of deposit is the net amount received after penalties for early withdrawal. EXCEPTION: If the CD was purchased with funds prorated as self- employment income, it is excluded as long as it is a short-term CD expiring before the end of the period that the self-employment income was prorated. CONTRACT FOR DEED: The value of a contract for deed is excluded providing the contract is valid, the terms are being met, and the contract is producing income consistent with the fair market value of the property sold. Some things to consider when determining fair market value: the property location, condition of the property, and interest rate. The exclusion applies to the value of the property being sold under the contract or being held as security in exchange for a purchase price consistent with the fair market value of that property. CREDIT UNION ACCOUNTS: Credit union accounts are countable. CRIME VICTIM COMPENSATION: Crime Victim Compensation Act payments (P.L. 103-322) are excluded. CROWD FUNDING ACCOUNTS: GoFundMe, Kickstarter, and Indiegogo and other similar accounts are on-line platforms that allow donors to fund specific campaigns for charity, individuals in need, project, and business ventures. The account holders can access funds in two ways, either at any point throughout the campaign or only after the funding goal is met. The account meets the definition of liquid resource. The actual value of the funds that are accessible by the household are countable as a resource. CRYPTOCURRENCY: Cryptocurrencies such as Bitcoin, Ethereum, Litecoin, and other blockchain-based assets are becoming increasingly prevalent forms of value and currency storage mechanisms. Cryptocurrencies are considered liquid resources for SNAP under 7 CFR 273.8(c)(1). For the purposes of determining SNAP eligibility, the value of available resources is determined at the time of interview per 7 CFR 273.10(b). The value of digital currencies should be determined at the time the household is interviewed. If the virtual currency is listed on an exchange, the value should be determined by converting the currency into USD in a reasonable and consistent manner. FNS recommends that the State value the currency using the exchange rate listed on the exchange that the currency is stored in. For example, if a Bitcoin is purchased or held on the “Coinbase” exchange, the State agency should use the rate listed on that exchange. If the digital currency is not held on an exchange, the CSC will need to assess the value of the resource and case note how the value was obtained. Additionally, the eligibility worker should document the website URL, the exact exchange rate at the time of interview, the amount of digital currency the household owns and a screenshot of the exchange site the client is using.