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Michael Burry Alleges Cloud Giants Inflate Earnings by Extending AI Chip Depreciation

The claim remains unverified as accounting rules give companies latitude in estimating useful lives for data center hardware.

Overview

  • Burry says hyperscalers are understating depreciation by lengthening assumed lifespans of AI chips, a practice he contends inflates reported profits.
  • He estimates about $176 billion of depreciation would be understated from 2026 through 2028, with Oracle and Meta cited as facing materially overstated profits by 2028.
  • Scion Asset Management disclosed large put options as of September 30 with notional values of roughly $187 million against Nvidia and $912 million against Palantir.
  • CNBC reports it could not independently confirm that companies are applying the extensions Burry alleges under GAAP, which allows management judgment on useful-life estimates.
  • Forbes counters Burry’s premise by arguing older accelerators are often repurposed rather than scrapped, while Burry says he will release further details on November 25.