[mbesto]

Correct. Depending on what accounting principals you use, this is typically 3-5 years. It's akin to an airlines buying a Boeing plane. It'll cost them $1B let's say, but it'll actually hit their income over 35 years ($1b / 35), which means on their income statement, only ~$28M shows up per year (simplified example). Most companies are valued and taxed on their income, so this is important to understand.