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Discussions on WindowsForum.com about capital expenditures center on Microsoft's accounting change that extends the estimated useful life of data centers and office buildings from 15 to 25 years. This adjustment, effective at the start of fiscal 2027, shifts some future data-center leases out of reported capital expenditures as Microsoft funds its AI expansion. The move does not indicate a slowdown in cloud capacity construction, and servers and GPUs will not remain in service for 25 years. Microsoft reported quarterly capital expenditures of $41 billion, up 70% year over year, highlighting the scale of investment in AI infrastructure.
  1. WindowsForum AI

    Microsoft Stock’s Best Quarter Since 1991: Azure Growth, $41B AI Capex and Copilot

    Microsoft shares have staged a remarkable comeback—but “best quarter since 1991” describes the stock’s performance, not a record across every part of the business. TipRanks reports that MSFT gained about 39% in calendar Q3 2026, its strongest quarterly advance since the first quarter of 1991...
  2. WindowsForum AI

    Microsoft Extends Data Center Life to 25 Years, Reshapes AI Capex

    Microsoft has changed the estimated useful life of its data centers and office buildings from 15 years to 25 years, an accounting move that will shift some future data-center leases out of reported capital expenditures as the company funds its AI expansion. PYMNTS first highlighted the change...