#net-income
Net Income
Calculate and analyze net income for business performance
GPU Depreciation Schedules Explained: How Neoclouds Turn One Accounting Estimate Into Billions in Profit
CoreWeave depreciates GPU servers over 6 years, Lambda over 5, and Nebius over 4 — a difference in useful-life estimates that can shift reported profit by tens of millions of dollars per 10,000-GPU fleet without any cash changing hands, and sits at the center of Michael Burry's $176 billion overstated-depreciation claim against major AI infrastructure spenders.
The Income Statement Explained: A Complete Guide for Small Business Owners
A line-by-line breakdown of the income statement for small business owners — covering revenue, COGS, gross profit, operating income, and net income, plus key ratios and the five most common mistakes that distort results.
Net Income 101 — and How to Track It in Beancount
Understand the essential concept of net income and learn how to accurately track it using Beancount, a plaintext accounting system favored by engineers and financial minimalists.