It's not unusual, but it's kind of a big deal for a corporation as large as Oracle to be doing it because it means they're hiding tens if not hundreds of billions from showing up on the bad side of their account charts.
So they've got negative cash flow so that they could show epic growth, but the growth itself is hella juiced because the GPUs are only relevant for about 3 years till the new ones are out and make more AI for less power. And they depreciate them over 7 years. More than twice as long as they can or should use the GPUs for.