Typical accounting depreciation is very long and makes some assumptions about stuff breaking by chance and getting outdated and what not. Many assets outlive their depreciation schedules.

I suspect crypto mining rigs are a very different beast, actually burning out after a relatively short period of overuse. Turning it off may well extend the actual life of the assets. And if they’re regularly buying more for the rig then that’s worth considering too.

Disclaimer: just thinking aloud with no evidence