alt Hacker NewsThis is not true at all, leases appear on balance sheets. It's not the 80s anymore
See Apple's FY2025 10-K, the leases are in page 42 under "Lease-Related Assets and Liabilities", which shows:
Operating leases
- Other current liabilities: $1,579 million
- Other non-current liabilities: $10,911 million
Finance leases
- Other current liabilities: $538 million
- Other non-current liabilities: $692 million
Total lease liabilities: $13,720 million
https://s2.q4cdn.com/470004039/files/doc_financials/2025/ar/...
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There's regulation update and work around. The point of channeling the 1980s is because it was simple for the 101 explanation. Investment bakers will structure it for you if you need it, inline with the current regulatory environment. At one time cross border leases were fashionable for tax purposes. I don't keep up with such things to know if they still are.
According to the article they don't have to declare leases or GPUs until the datacenter becomes operational