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0 pointswalterbell9mo ago0 comments

> op-ex becomes capex

i.e. some humans get the same tax treatment as humanoid robots, while LLMs ("AI") are always deductible as op-ex, regardless of function.

Draft 2025 spending bill in Congress would revert Section 174 changes for 2026-2029.

0 comments

nickff9mo ago

Only external LLM use is ‘always deductable as op-ex’. If you build your own server farm and/or developer your own LLM, those are capital expenses which must be depreciated.

walterbellOP9mo ago

What percentage of LLM use is based on internal purchase of $30K H100 GPUs? OpenAI projected 2025 revenue is $12B.

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