On to how we deal with it in terms of accounting. Right now all of the coins are still being counted towards our unexchanged balance, so just removing the coins will show as a ~12btc drop in earnings on the day (when the day started we thought we had those 12btc, when they're removed we don't), which I'm sure would lead to tons of fun emails of "EVERYTHING IS BROKEN". My first inclination is to remove the coins from unexchanged, and move them to "sent", so that essentially the overall balances stay the same, but the coins get removed from unexchanged. Should coinmarket ever come back, and we can recover those coins, I'd just swap them back from sent --> unexchanged, and let them process normally when they get traded.
If anyone else has some suggestions, I'm all ears.
I know this is more work for you, but for the sake of transparency what about creating a new category. In addition UnExchanged/Exchanged/Sent add something like "orphaned"?