$BTC things in action (personal property that can only be claimed or enforced through a court action, like a debt or contractual right).

Certain digital assets, particularly crypto-tokens, display the characteristics of property under the common law. For example, the technology used to create crypto-tokens means that they cannot be duplicated or “double spent”, which makes them different from other data. However, they do not easily fit into either traditional category of personal property. Because they cannot be physically possessed, they do not fall into the category of things in possession. However, they also cannot be things in action because their existence is not dependent upon their recognition by a legal system and claims made in relation to them