True, and Google's New York building had a very high retail cost too. My impression of accounting (by no means my strong suit!) is the land doesn't actually ge

True, and Google's New York building had a very high retail cost too. My impression of accounting (by no means my strong suit!) is the land doesn't actually get depreciated - it stays on the books at cost forever. I think the buildings and repairs do stay on the balance sheets for a while. The servers themselves, probably less so. If only I had the patience to dig through Google's financial reports. :-)