공정가치는 무려 25억2000만달러나 되지만 금융자산이 아닌 디지털자산으로 정리했기 덕분에 취득원가 기준으로 재무제표에 적용했었다. 결국 테슬라는 비트코인으로 16억9000만달러의 평가이익이 발생된 셈이다. 수익률이 무려 88%에 이른다. 우리 비용으로 환산하면 1조1000억원가량 된다. 이 돈은 테슬라 ‘모델 Y를 3만8800대 이상 팔아야 벌 수 있다. 테슬라의 4분기 전체 판매량 19만4879대의 40%에 해당한다.
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