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Google uses CPM or even kind of vCPM model for videos mostly AFAIK, so if you see more than 5 seconds of the ad, advertisers will pay for it.

Pretty sure it's 30 seconds before it's counted as an add view. Those un-skippable under 30 seconds are always paid.

When I encounter an unskippable advert, I refresh the browser or report it as inapprporiate. I don't want to be forced to watch an advert.

Then I am a profitable user then.