GPU Depreciation Schedules
How long each public GPU owner depreciates its servers, and every change since 2020.
What it shows
The big US clouds settled on six years. Microsoft, Alphabet and Oracle depreciate servers over six years, Meta over 5.5 and Amazon over five to six.
Where a filing names GPUs, the life is shorter: a median of five years. CoreWeave uses six; Nebius and IREN five.
16 of 17 changes since 2020 made lives longer. Book life is not resale value: lenders should size advances against resale data, not the schedule.
Useful life by company
21 public filers, longest life first. Updated October 10, 2026.
| Company | Useful life | Applies to | Filing |
|---|---|---|---|
| AkamaiAKAM | 3 to 7 years | Computer and networking equipment; servers average 6 years | Form 10-K for 2025 |
| AlphabetGOOGL | 6 years | Servers and network equipment | Form 10-K for 2025 |
| CoreWeaveCRWV | 6 years | Technology equipment (GPU servers) | Form 10-K for 2025 |
| DigitalOceanDOCN | 6 years | Servers and related equipment (including GPU Droplets) | Form 10-K for 2025 |
| MicrosoftMSFT | 6 years | Servers and network equipment | Form 10-K for fiscal 2026 |
| OracleORCL | 6 years | Servers and networking equipment | Form 10-K for fiscal 2026 |
| MetaMETA | 5.5 years | Most servers and network assets | Form 10-K for 2025 |
| Nscale | 5 to 6 years | Technology equipment (GPUs and related infrastructure) | Form S-1 |
| SpaceX (xAI)SPCX | 5 to 6 years | Servers and networking equipment (mostly AI segment GPUs) | IPO prospectus (424B4) |
| AmazonAMZN | 5 to 6 years | Servers; a subset shortened to 5 years | Form 10-K for 2025 |
| CloudflareNET | 5 years | Servers and network infrastructure (including Workers AI GPUs) | Form 10-K for 2025 |
| Hut 8HUT | 5 years | AI GPUs (its own line in the asset table) | Form 10-K for 2025 |
| IRENIREN | 5 years | HPC hardware (GPUs) | Form 10-K for fiscal 2026 |
| NebiusNBIS | 5 years | Servers and network equipment | Form 20-F for 2025 |
| WhiteFiberWYFI | 5 years | Cloud service equipment (GPU servers) | Form 10-K for 2025 |
| BaiduBIDU | 3 to 6 years | Computer equipment | Form 20-F for 2025 |
| AlibabaBABA | 3 to 5 years | Computer equipment and software | Form 20-F for fiscal 2026 |
| Applied DigitalAPLD | 3 to 5 years | Networking, electrical equipment and software | Form 10-K for fiscal 2026 |
| BitdeerBTDR | 4 years | GPU equipment (AI cloud) | Form 20-F for 2025 |
| Northern Data | 3 to 5 years | Servers and other operating equipment (Taiga Cloud GPUs) | Rumble Form S-4, Northern Data 2025 statements |
| Sharon AI | 2 to 5 years | Computer equipment (GPU servers); used equipment 1 year | Form S-1/A |
Every change since 2020
| Company | Effective | From | To | Impact |
|---|---|---|---|---|
| Nebius | Jan 2026 | 4 years | 5 years | About $167.6M less 2026 depreciation |
| Amazon | Jan 2025 | 6 years | 5 years (a subset) | $1.4B more 2025 depreciation, $1.0B lower net income |
| Meta | Jan 2025 | 5 years | 5.5 years | $2.92B less 2025 depreciation, $1.00 a share |
| WhiteFiber | Jan 2025 | 3 years | 5 years | $10.0M less 2025 depreciation, $7.9M lower net loss |
| Amazon | Jan 2024 | 5 years | 6 years | $3.2B less 2024 depreciation |
| Cloudflare | Jan 2024 | 4 years | 5 years | $21.1M less 2024 depreciation |
| DigitalOcean | Oct 2024 | 5 years | 6 years | $8.4M less 2024 depreciation, $0.09 a share |
| Oracle | Jun 2024 (fiscal 2025) | 5 years | 6 years | $733M lower fiscal 2025 operating expenses |
| Akamai | Jan 2023 | 5 years | 6 years (average server life) | $62.7M less 2023 depreciation, $0.34 a share |
| Alphabet | Jan 2023 | 4 years | 6 years | $3.9B less 2023 depreciation |
| CoreWeave | Jan 2023 | 5 years | 6 years | $20M lower 2023 expenses, $0.10 a share |
| Amazon | Jan 2022 | 4 years | 5 years | $3.6B less 2022 depreciation |
| Meta | Q2 and Q4 2022 | 4 years | 5 years (in two steps) | $860M less 2022 depreciation |
| Microsoft | Jul 2022 (fiscal 2023) | 4 years | 6 years | $3.7B higher fiscal 2023 operating income |
| Oracle | Jun 2022 (fiscal 2023) | 4 years | 5 years | $434M lower fiscal 2023 operating expenses |
| Alphabet | Jan 2021 | 3 years | 4 years | $2.6B less 2021 depreciation |
| Amazon | Jan 2020 | 3 years | 4 years | $2.7B less 2020 depreciation |
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