| ticker | Company Name | Asset(s) / disclosed useful-life change | Old useful life | New useful life | Direction | Quantified effect on operating income / net income disclosed | Source | Market Cap |
|---|---|---|---|---|---|---|---|---|
| META | Meta Platforms, Inc. | Most servers and network assets; company disclosed an extension to 5.5 years, but the retrieved evidence does not state the prior numeric life. | Not numerically disclosed in provided match | 5.5 years | Increased / extended | Depreciation expense reduced by $1.58 billion and net income increased by $1.34 billion for the six months ended June 30, 2025; depreciation expense reduced by $2.29 billion and net income increased by $1.96 billion for the nine months ended September 30, 2025; depreciation expense reduced by $2.92 billion and net income increased by $2.59 billion for the year ended December 31, 2025. | Jul 30, 2025Earnings Call | $1.49T |
| AMZN | Amazon.com, Inc. | Servers | 6 years | 5 years | Decreased / shortened | Increase in depreciation and amortization expense of $1.4 billion and reduction in net income of $1.0 billion for the year ended December 31, 2025. Also disclosed: $280 million higher depreciation and amortization expense and $217 million lower net income for Q2 2025; $497 million higher depreciation and amortization expense and $379 million lower net income for the six months ended June 30, 2025; $392 million higher depreciation and amortization expense and $298 million lower net income for Q3 2025; $889 million higher depreciation and amortization expense and $677 million lower net income for the nine months ended September 30, 2025. | 2026-02-0510-K | $2.44T |
| KD | Kyndryl Holdings, Inc. | Information technology equipment | 5 years | 6 years | Increased / extended | Improvement of income before income taxes of approximately $180 million for the year ended March 31, 2025. No operating income or net income figure was disclosed in the provided match. | 2026-05-2910-K | $3.09B |
| ZS | Zscaler, Inc. | Servers and networking equipment | 4 years | 5 years | Increased / extended | Decreased depreciation expense by $13.4 million for fiscal 2024. No operating income or net income figure was disclosed in the provided match. | 2025-09-1110-K | $24.87B |
| DOCN | DigitalOcean Holdings, Inc. | Relevant asset category not specified in the supplied summary, but included as a disclosed useful-life change in context of infrastructure depreciation | 5 years | 6 years | Increased / extended | Depreciation and amortization decreased by $2.9 million for the six months ended June 30, 2025 and by $2.7 million for the nine months ended September 30, 2025. No operating income or net income effect was explicitly quantified in the provided match. | 2025-08-0510-Q | $12.48B |
| FSLY | Fastly, Inc. | Relevant asset category not specified in the supplied summary, but included as a disclosed useful-life change in context of infrastructure depreciation | 5 years | 6 years | Increased / extended | Net loss decreased by $3.3 million for the three months ended March 31, 2026. | 2026-05-0610-Q | $3.24B |
| PAYC | Paycom Software, Inc. | Relevant asset category not specified in the supplied summary | 3 years | 6 years | Increased / extended | Resulted in an immaterial decrease to depreciation and amortization expense for the three and nine months ended September 30, 2025; no quantified operating income or net income effect was disclosed. | 2025-11-0610-Q | $7.88B |
Notes
- The table includes only companies for which the provided matches explicitly support a useful-life change involving servers, networking equipment, information technology equipment, or similar data-center/infrastructure assets within the last year.
- Several other retrieved matches discussed useful-life changes for machinery, towers, batteries, aircraft, software licenses, satellites, or general PP&E, but those did not clearly fit the user’s requested asset categories based on the supplied evidence.
- For Meta, the provided evidence clearly supports the asset category and quantified effect, but the old numeric life was not stated in the retrieved match.
- For Kyndryl, the disclosed quantified effect was on income before income taxes, not operating income or net income.
- For Zscaler, DigitalOcean, and Paycom, the provided matches quantified depreciation/amortization effects but did not disclose a quantified operating income or net income effect.
- No additional qualifying rows were added from batches that only mentioned possible reviews, refinements, or current useful lives without an explicit before/after change.
