特斯拉（TSLA）似乎利用了一项新的会计规则，允许每个季度持有数字资产的持有

该公司的第四季度收益报告显示，截至2024年底，其9,720比特币的价值为107.6亿美元。这与1.84亿美元相比

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·马斯克（Elon Musk）的特斯拉（TSLA）似乎利用了一项新的会计规则，允许每个季度将数字资产持有。

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.

该公司的第四季度收益报告显示，截至2024年底，其9,720比特币的价值为107.6亿美元。这比前几个季度的1.84亿美元。除了这一变化外，特斯拉还记录了其数字持有的GAAP收入增长6亿美元。从角度来看，该公司在第四季度的总体公认会计公会收入为23亿美元。

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.

财务会计标准委员会（FASB）的一项新规则要求公司持有数字资产的公司持有人开始在每个季度上标记这些资产上市，不迟于2025年第一季度。公司可以在其之前利用新规则特斯拉似乎已经做到了自己的酌处权。

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.

在此新规则之前，需要数字资产的公司持有人以其在所有权期间的最低估值报告。

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.

特斯拉总体上报告的调整后的每股收益为0.73美元，缺少0.76美元的估计。比特币持有量的增益是出于GAAP的目的，对调整后的EPS没有影响。股票在交易后的股票上涨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.

根据比特币国库的说法，特斯拉持有9,720 BTC，使其成为第六大公开交易的公司，用于在其资产负债表上持有比特币。