XML 48 R31.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Quarterly Statements of Operations - Summary of Quarterly Statements of Operations (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Expenses: |  |  |  |  |  |  |  |  |  |  |
Sponsor Fee, related party | $ 113,468 | $ 88,407 | $ 87,601 | $ 71,085 | $ 57,738 | $ 68,252 | $ 103,668 | $ 131,025 | $ 360,561 | $ 360,683 | $ 615,420
Net investment loss | (113,468) | (88,407) | (87,601) | (71,085) | (57,738) | (68,252) | (103,668) | (131,025) | (360,561) | (360,683) | (615,420)
Net realized and unrealized gain (loss) from: |  |  |  |  |  |  |  |  |  |  |
Net realized gain (loss) in Bitcoin | 78,005 | 52,764 | 52,169 | 35,868 | 21,558 | 31,890 | 67,520 | 95,096 | 218,806 | 216,064 | 470,168
Net change in unrealized appreciation (depreciation) on investment in Bitcoin | 9,555,222 | (2,134,266) | 1,131,742 | 7,475,264 | (1,874,275) | 347,631 | (17,156,233) | (284,294) | 16,027,962 | (18,967,171) | 10,099,600
Net realized and unrealized gain (loss) on investment | 9,633,227 | (2,081,502) | 1,183,911 | 7,511,132 | (1,852,717) | 379,521 | (17,088,713) | (189,198) | 16,246,768 | (18,751,107) | 10,569,768
Net increase (decrease) in net assets resulting from operations | $ 9,519,759 | $ (2,169,909) | $ 1,096,310 | $ 7,440,047 | $ (1,910,455) | $ 311,269 | $ (17,192,381) | $ (320,223) | $ 15,886,207 | $ (19,111,790) | $ 9,954,348

X
- Definition Net Realized And Unrealized Gain Loss + References No definition available. + Details
Name: | gbtc_NetRealizedAndUnrealizedGainLossAbstract
Namespace Prefix: | gbtc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of realized and unrealized gain (loss) on investment. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(c),9(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_GainLossOnInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the aggregate amount of assets used to generate operating income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
Name: | us-gaap_IncreaseDecreaseInOperatingAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after accretion (amortization) of discount (premium), and investment expense, of interest income and dividend income on nonoperating securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(a),(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_InvestmentIncomeNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OperatingExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of realized gain (loss) on investment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(3)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 + Details
Name: | us-gaap_RealizedInvestmentGainsLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fees paid to advisors who provide certain management support and administrative oversight services including the organization and sale of stock, investment funds, limited partnerships and mutual funds. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_SponsorFees
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) on investment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
Name: | us-gaap_UnrealizedGainLossOnInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration