Tesla owns around 10,000 while Block has about 8,000, and as both firms acquired most or all of their Bitcoin holdings at a lower price, they stand to reap a gain when the new rules are enacted, according to FASB, “for fiscal years beginning after Dec. 15, 2024.”
Its holding is only overshadowed by the BTC that Michael Saylor's MicroStrategy (MSTR) and bitcoin miner Marathon Digital Holdings (MARA).