---
type: "Topics"
locale: "en"
url: "https://longbridge.com/en/topics/100000000913458.md"
description: "Breaking: Michael Burry exposes Oracle's accounting trick they've been using to inflate revenueBurry claims "Oracle manufactured an extra 19% of revenue" through these steps:1. A customer prepays Oracle $10B today for cloud capacity to be delivered 3 to 5 years from now2. Oracle books that as an $11.9B contract liability, accreting interest at 6% over the wait3. When Oracle finally delivers the capacity, it recognizes the full $11.9B as cloud infrastructure revenue against the original $10B4. The extra $1.9B becomes revenue for capacity that was never used and work that was never performedThis would be bad news for $Oracle(ORCL.US) investors if true"
datetime: "2026-09-24T22:15:11.000Z"
locales:
  - [en](https://longbridge.com/en/topics/100000000913458.md)
  - [zh-CN](https://longbridge.com/zh-CN/topics/100000000913458.md)
  - [zh-HK](https://longbridge.com/zh-HK/topics/100000000913458.md)
author: "[Michael Burry Tracker](https://longbridge.com/en/profiles/17582432.md)"
generator: "portal-rs"
---

# Breaking: Michael Burry exposes Oracle's accountin…


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- [ORCL.US](https://longbridge.com/en/quote/ORCL.US.md)
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> **Disclaimer: This article is for reference only and does not constitute any investment advice.**