Insights

The Depreciation Clock Is Being Rewritten

Amazon and Meta just told the SEC they believe two opposite things about the same technology, and the gap between what hardware is worth on the books and what it actually earns for its owner keeps widening.

The Useful Life of Data Center Equipment Is Moving Disclosed server useful-life assumptions from 2019 through 2025 for Amazon, Meta, Microsoft, Alphabet, and Oracle. Amazon is shown in green and the remaining companies are shown in blue. ReMarkets DISCLOSED SERVER USEFUL LIFE, 2019–2025 The Useful Life of Data Center Equipment Is Moving Hyperscaler disclosed server useful-life assumptions Amazon 6.5 5.5 5.0 4.0 5.0 yrs Peak 6 yrs → pulled back to 5 in ’25 Meta 6.5 5.5 5.0 4.0 5.5 yrs Microsoft 6.5 5.5 5.0 4.0 6.0 yrs Alphabet 6.0 yrs Oracle 6.0 yrs 2019 2020 2021 2022 2023 2024 2025

Amazon and Meta just told the SEC they believe two opposite things about the same technology. Line up five hyperscalers’ disclosed useful lives and a pattern emerges, one that’s still moving.

For nearly two decades, useful-life assumptions generally moved together because the market largely agreed on how enterprise infrastructure aged. That consensus has disappeared. The important story isn’t whether servers last five years or six. It’s that the industry’s largest operators are no longer making the same assumptions about similar technology.

“The accounting is guessing. The secondary market isn’t.”

— ZACK SEXTON, CEO, REMARKETS

That’s not a rounding error, it’s the whole story of what AI is doing to the economics of retired infrastructure, and almost nobody outside a small circle of analysts is talking about it. For twenty years this number was boring: servers depreciated over three to five years, hit zero, got recycled, and nobody argued about it because nobody needed to. AI broke that. Useful life was never a physical fact about hardware, it’s a management estimate, and for the first time in two decades, that estimate is diverging sharply, company by company.

Book Value vs. What the Market Actually Pays

When a server hits zero on the books, the assumption is it’s worth close to nothing. The secondary market disagrees, and disagrees by a lot: five- and six-year-old A100- and H100-class GPUs are still trading at 40–70%+ of original value.

The Value Gap, By The Numbers Comparison of stated book value and estimated secondary-market resale value for five- to six-year-old A100 and H100-class GPUs. Figure 1 The Value Gap, By The Numbers ReMarkets % OF ORIGINAL VALUE — 5–6 YEAR OLD A100 / H100-CLASS GPUs Book Value vs. What the Market Actually Pays Illustrative disclosed useful life vs. actual secondary market resale value 120% 100% 80% 40% 0% ~0% Book Value (5+ Years on Books) 40–70%+ Market Value (Secondary Market) The gap between stated book value and actual secondary-market resale value for 5–6 year old A100/H100-class GPUs. Source: ReMarkets Market Intelligence Framework (2026)

As memory makers redirect fab capacity toward high-margin HBM for AI accelerators, standard DDR4/DDR5 supply has tightened, pulling ordinary legacy DRAM into the same valuation gap, even in servers that never ran an AI workload. This isn’t an AI-hardware story anymore. It’s becoming an all-hardware story.

What This Means

Markets aren’t assigning value to products in isolation. They’re assigning value to the role those products continue to play within different organizations, and right now, that role is worth more than the accounting reflects.

$176B — Estimated hyperscaler depreciation understatement, 2026–28 (Michael Burry)
40–70% — Of original value still commanded by 5–6 year old A100 / H100 GPUs
$920M — Amazon’s Q4 2024 accelerated-depreciation charge — hardware exiting now

The Bottom Line

Whichever direction a hyperscaler’s assumption moves, the hardware still has to go somewhere. Any very large volumes of AI-era compute is going to physically exit hyperscaler fleets over the next 24–36 months, at a pace and scale this industry has never had to manage. ReMarkets decommissions infrastructure for the world’s largest hyperscalers and gets real, primary-source pricing on what’s actually inside it, GPUs, CPUs, memory, and beyond.

Different assumptions create different outcomes.

ReMarkets turns insight into advantage.

Sources: Amazon, Meta, Microsoft, Alphabet, Oracle SEC filings (2019–2026 Forms 10-K/10-Q), earnings-call transcripts, and analyst commentary (Bernstein, Barclays, Introl Research, Michael Burry).