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RDilux: 2013-10-02 10:28:22 pm
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Rakuen: 2013-10-02 05:36:13 pm
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Selling Steam accounts goes against the SSA.  If Valve finds out they can indefinitely suspend the account.

Quote from SSA:
You may not sell or charge others for the right to use your Account, or otherwise transfer your Account, nor may you sell, charge others for the right to use, or transfer any Subscriptions other than if and as expressly permitted by this Agreement (including any Subscription Terms or Rules of Use).