The Definitive Guide toAI Data Centers
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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→5.5 / Amazon 6→5 yrobserved

Value kindobserved — Reported measurements, counts, and specifications keep the precision and scope stated by their source; an exact specification is not treated as a range.
ScopeMeta'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 of2025-01-01
SourceMeta FY2024 results and Amazon 2024 Form 10-K; Amazon 2025 Form 10-K for the realized 2025 effect (depreciation and amortization +$1.4B, net income −$1.0B) · Meta footnote 1, page 2; Amazon Form 10-K, Use of Estimates, page 52
Reviewchecking…review by 2027-03-01 · standard cadence
Recorded changeslast 2026-10-16 · 4 revisions tracked
Claim idhyperscalers-moved-depreciation-life-in

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