https://www.blockchainlegalresource.com/2022/04/sec-issues-sab-121-providing-accounting-guidance-for-companies-that-safeguard-digital-assets/

Based on the article, answer the following questions:

a) Does this raise or lower the cost for companies that choose to custody cryptoassets?

b) Based on your answer to a, what will happen based on standard economics reasoning? How will supply be affected?

c) Do you believe this rule will increase consumer welfare or decrease it?

d) If the rule decreases consumer welfare, why was it passed?