I think it depends on how they are accounting and since it's scripted, we shall never know. I don't think Amazon got the auditors to check the figure quoted.
If done properly, I suspect the capex would be capitalized and only the depreciation shown on the P&L account.
I'm not sure what rate of depreciation is appropriate on farm equipment, but a life of 10~20 years is perfectly reasonable. Longer for some items.