If any of you understand accounting, do your own taxes or have a personal accountant, I would recommend they write off the USD value investment amount of when the site went dead. File all repayments as other revenues and leave a disclaimer for it. The chance of  full repayment is much less then 50% so you need to write it off, debit bad debt expense for the full lost amount (excluding repayments for this entry) and not leave it as a receivables in your assets. GAAP would recommend you do the same, not sure about ISAB principle.