特斯拉（TSLA）似乎利用了一項新的會計規則，允許每個季度持有數字資產的持有

該公司的第四季度收益報告顯示，截至2024年底，其9,720比特幣的價值為107.6億美元。這與1.84億美元相比

Elon Musk's Tesla (TSLA) appeared to take advantage of a new accounting rule allowing for holdings of digital assets to be marked-to-market each quarter.

埃隆·馬斯克（Elon Musk）的特斯拉（TSLA）似乎利用了一項新的會計規則，允許每個季度將數字資產持有。

The company's fourth quarter earnings report shows its 9,720 bitcoin valued at $1.076 billion as of the end of 2024. That's up from what had been $184 million for several quarters prior. Alongside that change, Tesla also recorded a GAAP income boost of $600 million on its digital holdings. For perspective, the company had overall GAAP income of $2.3 billion in the fourth quarter.

該公司的第四季度收益報告顯示，截至2024年底，其9,720比特幣的價值為107.6億美元。這比前幾個季度的1.84億美元。除了這一變化外，特斯拉還記錄了其數字持有的GAAP收入增長6億美元。從角度來看，該公司在第四季度的總體公認會計公會收入為23億美元。

A new rule from the Financial Accounting Standards Board (FASB) requires corporate holders of digital assets to begin marking those assets to market each quarter, no later than the first quarter of 2025. Companies could take advantage of the new rule prior to that at their own discretion, which Tesla has appeared to do.

財務會計標準委員會（FASB）的一項新規則要求公司持有數字資產的公司持有人開始在每個季度上標記這些資產上市，不遲於2025年第一季度。公司可以在其之前利用新規則特斯拉似乎已經做到了自己的酌處權。

Prior to this new rule, corporate holders of digital assets were required to report those holdings at what was their lowest valuation during the time of ownership.

在此新規則之前，需要數字資產的公司持有人以其在所有權期間的最低估值報告。

Tesla overall reported adjusted EPS of $0.73 in the fourth quarter, missing estimates for $0.76. The gain on its bitcoin holdings was for GAAP purposes and would have had no effect on adjusted EPS. Shares are higher by 3.5% in after hours trading.

特斯拉總體上報告的調整後的每股收益為0.73美元，缺少0.76美元的估計。比特幣持有量的增益是出於GAAP的目的，對調整後的EPS沒有影響。股票在交易後的股票上漲3.5％。

Tesla holds 9,720 BTC, according to Bitcoin Treasuries, making it the sixth largest publicly traded company to hold bitcoin on its balance sheet.

根據比特幣國庫的說法，特斯拉持有9,720 BTC，使其成為第六大公開交易的公司，用於在其資產負債表上持有比特幣。