PANews reported on January 30 that Tesla realized a $600 million increase in its Bitcoin holdings in the fourth quarter due to the adoption of new accounting rules, and the value of its digital assets increased from $184 million to $1.076 billion. According to Arkham Intelligence data, Tesla holds 11,509 bitcoins, with a current market value of approximately $1.19 billion. The new rules were introduced by the U.S. Financial Accounting Standards Board in December 2023, requiring companies to adjust the value of digital assets quarterly based on market prices. Tesla adopted the rules ahead of the mandatory implementation in 2025.

Previously, the rules only allowed the recording of losses from falling Bitcoin prices, but the new rules allow companies to reflect market fluctuations in crypto assets. Although Tesla's Q4 earnings per share of $0.73 were lower than expected, its stock price rose 4.3% to $406.25 after hours due to the appreciation of Bitcoin. Tesla is still one of the largest companies publicly holding Bitcoin, and companies such as MicroStrategy and Coinbase may also benefit from the new rules this year.