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Is AI’s Circular Financing Boom Repeating the Dot-Com Era?
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Subscribe28 JUL 2026 / FINANCE
CPE Approved
Nvidia is considering guaranteeing up to $250 billion in financing connected to OpenAI's planned Ohio data center campus. This would support leasing and construction obligations for the major AI infrastructure project. This move by Nvidia, a key supplier, raises questions about the economics of demand when a supplier is potentially funding the customer. It is important as it can have wider implications for investors, accountants, and auditors in understanding company growth and revenue.
Every boom produces a deal that makes the accounting department stop mid-sip. In AI, that moment may have arrived with reports that Nvidia could guarantee up to $250 billion of financing tied to OpenAI’s planned Ohio data center campus. The guarante...
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