In this report, we provide a comprehensive quantitive study of the economic system of the Ethereum consensus layer. Our study shows that attestation rewards constitute approximately 84.375% of the optimal reward per epoch. A validator can break even as long as uptime exceeds 42.86%. Moreover, our research reveals that the current optimal annualized node validation rewards per validator in the consensus layer amount to around 0.997 ETH, with an APR of 3.11%.