Tech companies at the forefront of the artificial intelligence revolution are facing a looming risk, which in turn could drag these stocks, according to an analyst.

Hidden But Not So Hidden Costs:As AI companies are striving to justify their massive investments in GPU chips, they could be stymied by depreciation, said Barclays analysts in a recent note, according to Business Insider.

Depreciation is a book entry into the statement that apportions the value of a fixed asset over time so that a company sets aside provisions for replacing that asset at the end of its shelf life. In the...