For the nine-month period ended Sept. 30, Tesla recorded a $170 million impairment loss due to changes in bitcoin’s book value, Tesla said. Additionally, by converting Bitcoin to fiat, Tesla recorded a gain of $64 million. Earlier, Tesla’s latest financial report showed that it did not buy or sell any bitcoins in the third quarter, and the value of digital assets remained at $218 million, the same as at the end of the second quarter.