Bitcoin is CASH in accounting. Is simply money. No more no less.

Also being a low volume, all these sales in BTC could be just savings plan. I mean do not sell it back to fiat. NEVER. Later when the merchant accumulate a good quantity, could start paying the employees or suppliers in BTC too.

Please stop this bullshit madness with "bitcoin taxes". There's n o such thing.

As a person, hold, As a business, suggesting them to hold is dangerous.. businesses often operate a small margins. Suggesting someone to hold and then see a correction that wipes all their benefits in a couple days is a risky move.

Holding MUST be a personal choice from the owner. As a business manager i would never ever give that financial advice.

If they convert to cash or fiat then nothing changes