[benabbott]

Because it does not cost them to provide in-game items (skins, weapons, etc.)

On the other hand, certainly does cost companies to provide compute.

[Tade0]

How does Starbucks avoid the same with their vouchers?

[xeromal]

They hold 2 billion dollars worth of gift cards on the books.

[foxglacier]

They probably have a good model for what percentage of those will never be redeemed so they wouldn't have to count the whole $2 billion as a liability. The OP's one big customer would be harder to predict the future behavior of.

[otterley]

That’s not how accounting works. There’s no such thing as a probabilistic liability.

[jacquesm]

Let me introduce you to actuarial science:

https://en.wikipedia.org/wiki/Actuarial_science

[otterley]

I’m aware of actuarial science, but what does that have to do with accounting? (We've been talking about liabilities as an accounting and contractual term, not as a remedy for injuries.)

[foxglacier]

Yes there is. See provisions and contingent liabilities.

[otterley]

Neither of these show up either on a balance sheet or cash flow statement. If a contingent liability is probable, you have to record it as a liability per GAAP.

[ManlyBread]

What? They have to run the servers all the same.