Again, again, again, the accounting manual says training is OpEx; therefore these fabs could only be staffed on H1B, and that is assuming that the deals were on the level. But when cash like this is paid out up front, the facilities that it is supposed to subsidize are never completed.
> therefore these fabs could only be staffed on H1B
The founding leadership at Samsung Electronics and TSMC used to be "H1Bs" back in the day, just saying.