Gas Fees
Strict Definition
"The transaction cost required to execute an operation on a blockchain. This fee compensates network participants (miners/validators) for the computational power required to process and secure the transaction."
Liability Check // Risk Analysis
The risk is 'Cost Volatility.' During periods of high network congestion, gas fees can spike by 1,000%+, making small transactions economically unviable. This creates unpredictable operational overhead.
Knowledge Context // Related Terms
Auditor NotesVS-AN-2026
"Budget for 'Gas Spikes.' If your business model relies on low-margin transactions, evaluate Layer 2 scaling solutions to mitigate fee risk."
"Use transaction scheduling tools to process non-urgent operations during low-traffic hours (typically weekends) to save on costs."
"Ensure gas fee expenditures are correctly categorized in corporate tax filings as 'Network Service Fees' or similar operational expenses."
SCHEMA_VER: AEO_3.2
LAST_AUDIT: 1/8/2026
HASH: 2FH0X