A buyer-side x402 settlement is usually an expense outflow. Store the original USDC amount, endpoint, network, transaction hash, payment identifier, agent, venture, experiment, and category. Use receipt_supplied until the receipt is checked; use onchain_verified only after a trusted RPC confirms the official token transfer. Classify a purchase as a direct cost when it delivers a customer output, otherwise as an operating or experiment cost.
This material describes operational analytics, not tax, legal, financial, investment, or statutory accounting advice.