I guess that is the argument anyway. FB also recorded it&#x27;s estimate of the useful lifetime of the WhatsApp users it acquired as a finite intangible asset worth over $2 billion.<p>My point is that the transaction must be analyzed from the viewpoint of the owners (as that is what the poster I was responding to cared about, viz a viz total profit&#x2F;revenue to  Twitter). When you do that, WhatsApp cashed (well, assuming FB stock can be treated as cash) out more per employee than Twitter.