If your company invests in stocks or bonds or any other item that appreciates (or depreciates) based solely on market value fluctuations you keep track of your acquisition basis only until you sell. If you invest $30,000 in a single bitcoin that is an asset that cannot be deducted as an expense until you sell it. If you sell in less than a year and you earn a profit that profit is taxed at your business rate (you may be a pass through entity) but if you hold it longer than a year your profit will be treated as long term capital gain.  When you sell you post the price received and subtract your basis to reflect gain