文档介绍：Accounting and Tax Benefits
of Modular, Portable
Data Center Infrastructure
White Paper 115
Revision 1
by Barry Rimler
Contents
> Executive summary Click on a section to jump to it
Introduction 2
Well-informed accounting treatment of data center
physical infrastructure (DCPI) assets provides signifi- “Traditional” vs. factory-built
2
cant opportunities to contribute to improving the solutions
financial performance of a business, institution, or
Understanding property taxes
organization. Design and manufacturing improve- 3
ments in modular, scalable UPS systems, power distri- and related government fees
bution units (PDUs), puter room air condition- Financial planning for DCPI
5
ers have not only created technological benefits, but assets
provide entirely new DCPI asset management oppor-
tunities with direct and measurable financial benefits. Implementation of an asset
management strategy for 6
DCPI
Conclusion 9
Resources 10
Appendix 11
Accounting and Tax Benefits of Modular, Portable Data Center Infrastructure
Introduction This white paper is provided to highlight the opportunities and benefits of involving a finance
or tax professional who is knowledgeable in the acquisition and deployment of data center
physical infrastructure (DCPI) assets. Applying the accounting options available within the
framework of what is known as Generally Accepted Accounting Principles (GAAP), DCPI
assets may be better aligned with the goals and objectives of a particular business, institu-
tion, anization. This document is not intended to provide or offer advice on tax
planning, as only a qualified or certified financial professionals may actually provide tax
advice.
Among the difficulties faced by owners of DCPI assets, is the absence of perceptive financial
treatment of the individual portions of mission critical systems. Frequently, the UPS, power
distribution unit (