Alphabet Inc. (GOOGL) SEC Filing 10-Q Quarterly Report for the period ending Wednesday, March 31, 2021

Over time, general and administrative expenses as a percentage of revenues may fluctuate due to certain expenses that are generally less variable in nature and may not correlate to the changes in revenues, the effect of discrete items such as legal settlements, or allowances for credit losses for accounts receivable.

Over time, cost of revenues as a percentage of total revenues may be affected by a number of factors, including the following: The amount of TAC paid to distribution partners, which is affected by changes in device mix, geographic mix, partner mix, partner agreement terms such as revenue share arrangements, and the percentage of queries channeled through paid access points; The amount of TAC paid to Google Network partners, which is affected by a combination of factors such as geographic mix, product mix, and revenue share terms; Relative revenue growth rates of Google properties and Google Network properties; Certain costs that are less variable in nature and may not correlate with the related revenues; 36 Alphabet Inc.

The increase in expenses was partially offset by a reduction in costs driven by the change in the estimated useful life of our servers and certain network equipment.

The increase in expenses was partially offset by a reduction in costs driven by the change in the estimated useful life of our servers and certain network equipment.