Intel Corp (INTC)

[The Duke of URL]

I sure hope you don't BS about chip manufacture the way you are BSing about accounting.

You said Fab 36 was coming on.

I said fab costs are capped* not expensed,

You then rambled on about 10 additional extraneous elements which I assume you did to cover up the simple mistake you made in your first post, in COGS which is what I assume you mean when you say COG.

But thank you for the dissertation on the concept that if the chip costs more to manufacture, it will reduce the profit on a per chip basis.

* I believe AMD uses a cost recovery method which estimates the total number of units the plant will produce over its lifetime attributable to the improvement and then deducts a aliquot amount as each unit is produced. This has the advantage of paring the expense with the periods which have the volume.

There is a name for this method but it escapes me at this moment.