According to Golden Finance, Bitcoin strategy company Strategy (formerly known as MicroStrategy) reported a net loss of $3.03 per share in the fourth quarter of 2024, compared with earnings per share of $0.50 in the same period last year. The loss was arising from the company's impairment fees on its holdings of Bitcoin. As of December 31, 2024, Bitcoin holdings were 447,470, and the market expected 425,149. The company recently concluded a series of bitcoin purchases and currently holds 471,107 bitcoins worth approximately $45 billion. The Financial Stability Accounting Board (FASB) implemented a new fair value accounting rule last year for businesses holding digital assets, and the use of the rule is voluntary by the end of 2024, but will be enforced from the first quarter of this year.