Bitcoin is probably the most prevalent virtual currency and is used extensively in electronic commerce. This money has many benefits, it helps a lot of businesses, so it is because when businesses pay by Bitcoin, businesses will reduce a significant cost. But it can be seen that Bitcoin can't be a commodity because it doesn't solve the problem of human necessity, Bitcoin is also not an asset because it does not generate cash flow in the future, the electronic currency has many characteristics near with money rather than assets or commodities.