Useful life changes disclosed in the last year related to servers, networking equipment or data centers.
| ticker | Company Name | Effective date of the change | New useful life | Increase / Decrease | Old useful life | Relevant asset category / commentary | Source | Market Cap | Sector | Subsector |
|---|---|---|---|---|---|---|---|---|---|---|
| META | Meta Platforms, Inc. | January 1, 2025 | 5.5 years for most servers and network assets | Increase | Explicit change for “most servers and network assets.” Old useful life was not provided in the retrieved match. | 2026-01-2810-K | $1.52T | Communication Services | Internet Content & Information | |
| AMZN | Amazon.com, Inc. | January 1, 2025 | five years | Decrease | six years | Explicit change for “a subset of our servers and networking equipment.” | 2026-02-0510-K | $3.00T | Consumer Cyclical | Internet Retail |
| MSFT | Microsoft Corp. | start of FY ’27 | 25 years | Increase | 15 years | Explicit change for data centers and office buildings: “effective at the start of FY ’27, we are extending the estimated useful life of our data centers and office buildings from 15 to 25 years.” | Jul 29, 2026Earnings Call | $3.76T | Technology | Software - Infrastructure |
| NET | Cloudflare, Inc. | Beginning fiscal year 2024 / January 2024 | 5 years for servers-network infrastructure | Increase | 4 years | Explicit change for server/network infrastructure. | 2026-02-2610-K | $110.59B | Technology | Software - Infrastructure |
| DBX | Dropbox, Inc. | January 1, 2024 | 5 years for certain infrastructure and component assets | Increase | 4 years | Explicit change for certain infrastructure/component assets; included as data-center/infrastructure-related equipment. | 2026-02-2010-K | $10.19B | Technology | Software - Infrastructure |
