[hardikgupta]

> Some things that stood out to me, changing depreciation rules to “magically” generate $770M in revenue.

Changing depreciation schedule has no impact on revenue. It only affects costs and therefore profit.

[ChuckMcM]

You are correct.

Public companies can change their depreciation schedules at any time and accountants use that fact to change their "losses" in a way that is most beneficial to the company. Too much profit so have to pay taxes? Depreciate things faster. Not enough profit to appease the investors? Depreciate things more slowly.