{
  "checkedOn": "2026-09-20",
  "scope": "Full four-quarter dataset; company-wide, not AI-only. Missing values are null.",
  "rows": [
    {
      "company": "Microsoft",
      "metric": "cash_property_equipment",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 19.394,
      "unit": "USD billions",
      "definition": "Cash additions to property and equipment; company-wide. Calendar quarters correspond to FY2026 Q1–Q4.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q1/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "finance_lease_principal",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": null,
      "unit": "USD billions",
      "definition": "Principal payments are not separately identified in the selected earnings cash-flow statements. Do not treat this as zero or confuse it with finance lease additions in management capex.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q1/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "reported_expense_line",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 13.061,
      "unit": "USD billions",
      "definition": "Depreciation, amortization, and other (cash-flow adjustment)",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q1/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": "As originally reported in Q1. Subsequent year-to-date presentation changes mean this broad “and other” line must not be summed across original releases as a consistent annual depreciation series."
    },
    {
      "company": "Microsoft",
      "metric": "cash_property_equipment",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 29.876,
      "unit": "USD billions",
      "definition": "Cash additions to property and equipment; company-wide. Calendar quarters correspond to FY2026 Q1–Q4.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q2/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "finance_lease_principal",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": null,
      "unit": "USD billions",
      "definition": "Principal payments are not separately identified in the selected earnings cash-flow statements. Do not treat this as zero or confuse it with finance lease additions in management capex.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q2/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "reported_expense_line",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 9.198,
      "unit": "USD billions",
      "definition": "Depreciation, amortization, and other (cash-flow adjustment)",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q2/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "cash_property_equipment",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 30.876,
      "unit": "USD billions",
      "definition": "Cash additions to property and equipment; company-wide. Calendar quarters correspond to FY2026 Q1–Q4.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q3/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "finance_lease_principal",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": null,
      "unit": "USD billions",
      "definition": "Principal payments are not separately identified in the selected earnings cash-flow statements. Do not treat this as zero or confuse it with finance lease additions in management capex.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q3/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "reported_expense_line",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 10.167,
      "unit": "USD billions",
      "definition": "Depreciation, amortization, and other (cash-flow adjustment)",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q3/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "cash_property_equipment",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 35.802,
      "unit": "USD billions",
      "definition": "Cash additions to property and equipment; company-wide. Calendar quarters correspond to FY2026 Q1–Q4.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q4/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "finance_lease_principal",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": null,
      "unit": "USD billions",
      "definition": "Principal payments are not separately identified in the selected earnings cash-flow statements. Do not treat this as zero or confuse it with finance lease additions in management capex.",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q4/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Microsoft",
      "metric": "reported_expense_line",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 11.022,
      "unit": "USD billions",
      "definition": "Depreciation, amortization, and other (cash-flow adjustment)",
      "source": "https://www.microsoft.com/en-us/investor/earnings/fy-2026-q4/press-release-webcast",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "cash_property_equipment",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 23.953,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment; company-wide, not an AI-only series.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "finance_lease_principal",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": null,
      "unit": "USD billions",
      "definition": "Finance lease principal is not separately identified in this earnings statement. Missing disclosure here does not mean no leases.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "reported_expense_line",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 5.611,
      "unit": "USD billions",
      "definition": "Depreciation of property and equipment",
      "source": "https://s206.q4cdn.com/479360582/files/doc_news/2025/Oct/29/attachments/2025q3-alphabet-earnings-release.pdf",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "cash_property_equipment",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 27.851,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment; company-wide, not an AI-only series.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "finance_lease_principal",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": null,
      "unit": "USD billions",
      "definition": "Finance lease principal is not separately identified in this earnings statement. Missing disclosure here does not mean no leases.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "reported_expense_line",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 6.04,
      "unit": "USD billions",
      "definition": "Depreciation of property and equipment",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000012/googexhibit991q42025.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "cash_property_equipment",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 35.674,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment; company-wide, not an AI-only series.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "finance_lease_principal",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": null,
      "unit": "USD billions",
      "definition": "Finance lease principal is not separately identified in this earnings statement. Missing disclosure here does not mean no leases.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "reported_expense_line",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 6.482,
      "unit": "USD billions",
      "definition": "Depreciation of property and equipment",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": "H1 13.586 minus Q2 7.104 = 6.482."
    },
    {
      "company": "Alphabet",
      "metric": "cash_property_equipment",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 44.924,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment; company-wide, not an AI-only series.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "finance_lease_principal",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": null,
      "unit": "USD billions",
      "definition": "Finance lease principal is not separately identified in this earnings statement. Missing disclosure here does not mean no leases.",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Alphabet",
      "metric": "reported_expense_line",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 7.104,
      "unit": "USD billions",
      "definition": "Depreciation of property and equipment",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000066/googexhibit991q22026.htm",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "cash_property_equipment",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 35.095,
      "unit": "USD billions",
      "definition": "Gross cash purchases of property and equipment. Proceeds from sales and incentives are not deducted; this differs from the net measure used in Amazon’s free-cash-flow calculation.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2025/Amazon-com-Announces-Third-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": "Lease principal derived: 2025 annual 1.557 minus H1 0.821 minus Q4 0.385, using the Q4 2025 and Q2 2026 statements."
    },
    {
      "company": "Amazon",
      "metric": "finance_lease_principal",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 0.351,
      "unit": "USD billions",
      "definition": "Principal repayments are a cash financing outflow, not the value of assets newly acquired under finance leases.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2025/Amazon-com-Announces-Third-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": "Lease principal derived: 2025 annual 1.557 minus H1 0.821 minus Q4 0.385, using the Q4 2025 and Q2 2026 statements."
    },
    {
      "company": "Amazon",
      "metric": "reported_expense_line",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 16.796,
      "unit": "USD billions",
      "definition": "Depreciation and amortization including capitalized content, operating lease assets, and other",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2025/Amazon-com-Announces-Third-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "cash_property_equipment",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 39.522,
      "unit": "USD billions",
      "definition": "Gross cash purchases of property and equipment. Proceeds from sales and incentives are not deducted; this differs from the net measure used in Amazon’s free-cash-flow calculation.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Fourth-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "finance_lease_principal",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 0.385,
      "unit": "USD billions",
      "definition": "Principal repayments are a cash financing outflow, not the value of assets newly acquired under finance leases.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Fourth-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "reported_expense_line",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 19.471,
      "unit": "USD billions",
      "definition": "Depreciation and amortization including capitalized content, operating lease assets, and other",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Fourth-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "cash_property_equipment",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 44.203,
      "unit": "USD billions",
      "definition": "Gross cash purchases of property and equipment. Proceeds from sales and incentives are not deducted; this differs from the net measure used in Amazon’s free-cash-flow calculation.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": "Derived from the Q2 statement: H1 cash purchases 98.411 minus Q2 54.208; H1 lease principal 0.863 minus Q2 0.395."
    },
    {
      "company": "Amazon",
      "metric": "finance_lease_principal",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 0.468,
      "unit": "USD billions",
      "definition": "Principal repayments are a cash financing outflow, not the value of assets newly acquired under finance leases.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": "Derived from the Q2 statement: H1 cash purchases 98.411 minus Q2 54.208; H1 lease principal 0.863 minus Q2 0.395."
    },
    {
      "company": "Amazon",
      "metric": "reported_expense_line",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 18.945,
      "unit": "USD billions",
      "definition": "Depreciation and amortization including capitalized content, operating lease assets, and other",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": "H1 38.933 minus Q2 19.988 = 18.945."
    },
    {
      "company": "Amazon",
      "metric": "cash_property_equipment",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 54.208,
      "unit": "USD billions",
      "definition": "Gross cash purchases of property and equipment. Proceeds from sales and incentives are not deducted; this differs from the net measure used in Amazon’s free-cash-flow calculation.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "finance_lease_principal",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 0.395,
      "unit": "USD billions",
      "definition": "Principal repayments are a cash financing outflow, not the value of assets newly acquired under finance leases.",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Amazon",
      "metric": "reported_expense_line",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 19.988,
      "unit": "USD billions",
      "definition": "Depreciation and amortization including capitalized content, operating lease assets, and other",
      "source": "https://ir.aboutamazon.com/news-release/news-release-details/2026/Amazon-com-Announces-Second-Quarter-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "cash_property_equipment",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 18.829,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment. Meta’s headline capex also includes finance lease principal; those payments are shown separately here.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2025/Meta-Reports-Third-Quarter-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "finance_lease_principal",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 0.545,
      "unit": "USD billions",
      "definition": "Adding the separate principal payments to cash purchases reproduces Meta’s stated capex definition, but not other companies’ definitions.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2025/Meta-Reports-Third-Quarter-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "reported_expense_line",
      "start": "2025-07-01",
      "end": "2025-09-30",
      "value": 4.963,
      "unit": "USD billions",
      "definition": "Depreciation and amortization",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2025/Meta-Reports-Third-Quarter-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "cash_property_equipment",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 21.383,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment. Meta’s headline capex also includes finance lease principal; those payments are shown separately here.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Fourth-Quarter-and-Full-Year-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "finance_lease_principal",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 0.754,
      "unit": "USD billions",
      "definition": "Adding the separate principal payments to cash purchases reproduces Meta’s stated capex definition, but not other companies’ definitions.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Fourth-Quarter-and-Full-Year-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "reported_expense_line",
      "start": "2025-10-01",
      "end": "2025-12-31",
      "value": 5.411,
      "unit": "USD billions",
      "definition": "Depreciation and amortization",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Fourth-Quarter-and-Full-Year-2025-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "cash_property_equipment",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 18.997,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment. Meta’s headline capex also includes finance lease principal; those payments are shown separately here.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": "Derived from H1 minus Q2: cash purchases 49.113 − 30.116; lease principal 1.805 − 0.962."
    },
    {
      "company": "Meta",
      "metric": "finance_lease_principal",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 0.843,
      "unit": "USD billions",
      "definition": "Adding the separate principal payments to cash purchases reproduces Meta’s stated capex definition, but not other companies’ definitions.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": "Derived from H1 minus Q2: cash purchases 49.113 − 30.116; lease principal 1.805 − 0.962."
    },
    {
      "company": "Meta",
      "metric": "reported_expense_line",
      "start": "2026-01-01",
      "end": "2026-03-31",
      "value": 5.999,
      "unit": "USD billions",
      "definition": "Depreciation and amortization",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": "H1 12.355 minus Q2 6.356 = 5.999."
    },
    {
      "company": "Meta",
      "metric": "cash_property_equipment",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 30.116,
      "unit": "USD billions",
      "definition": "Cash purchases of property and equipment. Meta’s headline capex also includes finance lease principal; those payments are shown separately here.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "finance_lease_principal",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 0.962,
      "unit": "USD billions",
      "definition": "Adding the separate principal payments to cash purchases reproduces Meta’s stated capex definition, but not other companies’ definitions.",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    },
    {
      "company": "Meta",
      "metric": "reported_expense_line",
      "start": "2026-04-01",
      "end": "2026-06-30",
      "value": 6.356,
      "unit": "USD billions",
      "definition": "Depreciation and amortization",
      "source": "https://investor.atmeta.com/investor-news/press-release-details/2026/Meta-Reports-Second-Quarter-2026-Results/",
      "checkedOn": "2026-09-20",
      "method": ""
    }
  ],
  "policies": [
    {
      "company": "Microsoft",
      "policy": "In July 2026 management announced a FY2027 extension for datacenters and office buildings from 15 to 25 years. This is a building-life change, not a server-life disclosure. It can also reclassify some future leases.",
      "date": "2026-07-29",
      "source": "https://www.microsoft.com/en-us/investor/events/fy-2026/earnings-fy-2026-q4"
    },
    {
      "company": "Alphabet",
      "policy": "Servers and network equipment generally 6 years.",
      "date": "2025-12-31",
      "source": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000018/goog-20251231.htm"
    },
    {
      "company": "Amazon",
      "policy": "Servers and networking equipment 5–6 years; a subset moved from 6 to 5 years effective January 2025.",
      "date": "2025-12-31",
      "source": "https://www.sec.gov/Archives/edgar/data/1018724/000101872426000004/amzn-20251231.htm"
    },
    {
      "company": "Meta",
      "policy": "Servers and network assets 5–5.5 years; most extended to 5.5 years effective January 2025.",
      "date": "2025-12-31",
      "source": "https://www.sec.gov/Archives/edgar/data/1326801/000162828026003942/meta-20251231.htm"
    }
  ]
}