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공정가치는 무려 23억7000만달러나 되지만 금융자산이 아닌 디지털자산으로 처리했기 때문에 취득원가 기준으로 재무제표에 적용하였다. 결국 테슬라는 비트코인으로 17억4000만달러의 평가이익이 생성된 셈이다. 수익률이 무려 83%에 이른다. 우리 자금으로 환산하면 2조8000억원가량 된다. 이 금액은 테슬라 ‘모델 Y를 1만8400대 이상 팔아야 벌 수 있다. 테슬라의 6분기 전체 판매량 15만4872대의 40%에 해당한다.
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