In response to investor questions, Zhidu Shares (000676) stated that the Bitcoin assets held by the company came from the purchase of blockchain computing power cloud services from BitDeer in 2021, and the Bitcoins generated correspondingly from this part of the computing power belong to the company as service results. all. In accordance with the relevant provisions of the Accounting Standards for Business Enterprises, the company includes "Bitcoin" in the accounting of intangible assets and performs initial measurement according to cost. In 2022, based on the review, the company estimates that the recoverable amount is lower than its book value, and accrues a deduction for intangible assets. The value loss of intangible assets was RMB 63.0143 million. According to the relevant provisions of the Accounting Standards for Business Enterprises, once the impairment loss of intangible assets is recognized, it cannot be reversed in subsequent accounting periods.