So your accountants and the IRS have informed that there is no such thing as depreciation expense?   Return on Investment is not a measure you report on your income tax return.   INCOME is.   To have income, your profit (which is the cash you receive LESS your expenses (and yes, depreciation IS an expense)) needs to be greater than zero.   I am not some "uneducated stranger", many here know who I am.   I would put my education in this field and experience in mining up against "your accountant" any day.
Stop being a jerk off.    If your day job is to blindlessly fanboi Bitmain, then do it in a professional manner.
You are speaking out your ass, and should shut up about things you know little about.