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One easy way to return SBD is to use Promote. When you Promote a post, the SBD used goes directly into the reward pool. It is effectively burning the payment.

So if you want to burn SBD, one way is to just create a post and promote it with whatever amount you want to burn.

Good question, I am not aware of an account that can be used for that - but it would be a good idea to have one.

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