How much do depreciation assumptions change NVIDIA CORP's earnings?
Gross property and equipment, depreciation and capital spending, with an alternative useful-life calculator. Cash spending is kept separate.
Depreciation against the asset base
Gross property and equipment of $16.97B against $2.84B of depreciation and amortization implies an average life of about 6.0 years (gross assets ÷ annual charge). The charge includes amortization where the company reports them together.
| Fiscal year | Gross PP&E | Net PP&E | Depreciation & amortization | Implied life (yrs) | Capital expenditure (cash) |
|---|---|---|---|---|---|
| 2021 | $3.56B | $2.15B | $1.10B | 3.2 | Not disclosed in structured data |
| 2022 | $4.68B | $2.78B | $1.17B | 4.0 | $976.0M |
| 2023 | $6.50B | $3.81B | $1.54B | 4.2 | $1.83B |
| 2024 | $7.42B | $3.91B | $1.51B | 4.9 | $1.07B |
| 2025 | $10.68B | $6.28B | $1.86B | 5.7 | $3.24B |
| 2026 | $16.97B | $10.38B | $2.84B | 6.0 | $6.04B |
10-K filed 2026-02-25 · DepreciationDepletionAndAmortization
Compare an alternative useful life
A 7-year average life gives an annual charge of $2.42B instead of $2.84B. After tax at 21%, net income would be higher by $330.8M. Cash spending ($6.04B) is unchanged.
Straight-line on gross assets, no salvage value; land and construction in progress are not separated. Treat as an order-of-magnitude comparison.