Meta plays that game too; they're on the hook to buy compute that CoreWeave has yet to build (and may never be able to build) which counts as "revenue" for CoreWeave and an "asset" for Meta even though no actual money or compute has changed hands.

Meta promised to buy dc capacity for ai workloads. If I remember it correctly, it created a common company with an investment fund as well that took on debt to build capacity.

You calculate the cutoffs as savings for this years while imagining that the future payments are payments only for this year. At the same time the commitments are for 5-20 years ahead and the laid off people would be off the payroll for the same multiple years ahead.