By Erik Johannesson ( September 21, 2026, 3:41 PM EDT) -- Some securities disputes begin with a number that no one claims is wrong. That situation can arise in complex artificial intelligence infrastructure financing, where debt, capital expenditures, lease liabilities and guarantees may each be reported correctly under U.S. generally accepted accounting principles, even as the information needed to understand a project's economic exposure remains dispersed across entities, contracts and recognition dates....
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