{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,19]],"date-time":"2026-02-19T02:00:24Z","timestamp":1771466424772,"version":"3.50.1"},"reference-count":144,"publisher":"Association for Computing Machinery (ACM)","issue":"3","content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":["ACM Comput. Surv."],"published-print":{"date-parts":[[2026,2,28]]},"abstract":"<jats:p>\n            In this article, we present the first Systematization of Knowledge (SoK) on constructing Layer Two (L2) solutions for Bitcoin. We carefully examine a representative subset of ongoing Bitcoin L2 solutions (40 out of 335 extensively investigated cases) and provide a concise yet impactful identification of six classic design patterns through two approaches (i.e., modifying transactions and creating proofs). Notably, we are the first to incorporate the inscription technology (emerged in mid-2023), along with a series of related innovations. We further establish a reference framework that serves as a baseline criterion ideally suited for evaluating the security aspects of Bitcoin L2 solutions, and which can also be extended to broader L2 applications. We apply this framework to evaluate each of the projects we investigated. We find that the inscription-based approaches introduce new\n            <jats:italic toggle=\"yes\">functionality<\/jats:italic>\n            (i.e., programability) to Bitcoin systems, whereas existing proof-based solutions primarily address scalability challenges. Our security analysis reveals new attack vectors targeting data\/state (availability, verification), assets (withdrawal, recovery), and users (disputes, censorship).\n          <\/jats:p>","DOI":"10.1145\/3763232","type":"journal-article","created":{"date-parts":[[2025,9,1]],"date-time":"2025-09-01T11:46:14Z","timestamp":1756727174000},"page":"1-37","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":3,"title":["SoK: Bitcoin Layer Two (L2)"],"prefix":"10.1145","volume":"58","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0357-642X","authenticated-orcid":false,"given":"Minfeng","family":"Qi","sequence":"first","affiliation":[{"name":"Computer Science, City University of Macau","place":["Macau, China"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2264-749X","authenticated-orcid":false,"given":"Qin","family":"Wang","sequence":"additional","affiliation":[{"name":"CSIRO Data61","place":["Sydney, Australia"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1089-1583","authenticated-orcid":false,"given":"Zhipeng","family":"Wang","sequence":"additional","affiliation":[{"name":"University of Manchester","place":["Manchester, United Kingdom of Great Britain and Northern Ireland"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9132-3993","authenticated-orcid":false,"given":"Manvir","family":"Schneider","sequence":"additional","affiliation":[{"name":"Cardano Foundation","place":["Switherland, Switzerland"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3411-7947","authenticated-orcid":false,"given":"Tianqing","family":"Zhu","sequence":"additional","affiliation":[{"name":"City University of Macau","place":["Sydney, China"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4603-0024","authenticated-orcid":false,"given":"Shiping","family":"Chen","sequence":"additional","affiliation":[{"name":"CSIRO Data61","place":["Sydney, Australia"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8490-1011","authenticated-orcid":false,"given":"William","family":"Knottenbelt","sequence":"additional","affiliation":[{"name":"Imperial College London","place":["London, United Kingdom of Great Britain and Northern Ireland"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7396-7640","authenticated-orcid":false,"given":"Thomas","family":"Hardjono","sequence":"additional","affiliation":[{"name":"MIT","place":["Cambridge, United States"]}]}],"member":"320","published-online":{"date-parts":[[2025,9,29]]},"reference":[{"key":"e_1_3_3_2_2","unstructured":"Satoshi Nakamoto. 2008. 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