$HSK He further stated that Hashkey anticipates non-usage rates to recognize revenue in advance, thereby beautifying the financial statements. This is the biggest concern pointed out in the article. Converting liabilities into revenue (recognizing income) usually requires users to actually "use" the tokens (for example, to offset transaction fees). However, the article notes that the actual usage rate is extremely low (less than 2%). To make the revenue look good, HashKey employed the following accounting methods: see Figure 1