I've no idea what W2 is... are you saying that if you, a person, buy a server, a switch and a router, you cannot write that cost off, but if Netflix buys that,

I've no idea what W2 is... are you saying that if you, a person, buy a server, a switch and a router, you cannot write that cost off, but if Netflix buys that, it can? Or are you saying that the US has phased out depreciation for the kinds of expenses W2s typically have, while servers, switches and router can still be written off?