The company's 10-Q provides some detail about how Tesla (TSLA) is accounting for its bitcoin (BTC-USD) holdings.As previously known, Tesla purchased $1.5B worth of bitcoin in the first quarter, and after sales and impairments was showing a carrying value of $1.331B as of March 31. The fair market value at that time, however, was $2.48B, according to the filing.Bitcoin was roughly $59K on March 31, and is currently trading at $54.6K, suggesting that $2.48B has shrunk to $1.86B (this doesn't account for any purchases or bitcoin sales receipts in Q2).Tesla's full 10-Q is here.