I would like to imagine accounting inference revenue on trained model and the depreciation cost for training that specific model must already been capitalized

I would like to imagine accounting inference revenue on trained model and the depreciation cost for training that specific model must already been capitalized + compute to serve would be a net positive margin business. Ongoing training must rather be for future models. But again once future models arrive they would render older models useless, so the asset must be depreciating really fast. Would love someone to throw light on revenue and cost recognition at the unit level for this.