Intel Corp (INTC)

[herb will]

"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."

According to the last 10 k footnotes AMD uses straight line depreciation.

"Property, Plant and Equipment. Property, plant and equipment are stated at cost. Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of the assets for financial reporting purposes. Estimated useful lives for financial reporting purposes are as follows: equipment, two to five years; buildings and building improvements, up to 26 years; and leasehold improvements, the shorter of the remaining terms of the leases or the estimated economic useful lives of the improvements."