Hyperscalers moved selected server and network-asset depreciation lives in opposite directions: Meta moved certain assets to 5.5 years from a prior category range of 4–5 years, while Amazon moved a subset from 6 to 5 years
Meta 4→5.5 / AWS 6→5 yrobserved
| Value kind | observed — Reported measurements, counts, and specifications keep the precision and scope stated by their source; an exact specification is not treated as a range. |
|---|---|
| Scope | Meta's change was not a uniform 4-to-5.5-year change across all servers and network assets; Amazon's 6-to-5-year change likewise applied to a subset. |
| As of | 2025-01-01 |
| Source | Meta FY2024 results and Amazon 2024 Form 10-K · Meta footnote 1, page 2; Amazon Form 10-K, Use of Estimates, page 52 |
| Review | checking…review by 2026-09-02 · standard cadence |
| Recorded changes | last 2026-07-14 · 3 revisions tracked |
| Claim id | hyperscalers-moved-depreciation-life-in |
Where the guide uses it
← Full numbers register — every date-stamped figure in the guide, with revision history.