Data Centers: Accounting and Audit aspect of Leases

21 Apr 2025Assurance

The rapid growth of data-driven industries has positioned data centers as critical
infrastructure for businesses worldwide. These facilities not only host massive amounts of
information but also involve substantial investment in addition to hosting vast volumes of
data. These businesses operate on a massive capital base, requiring significant investments
across various facets like acquiring land, leasing facilities, and developing buildings by
installing state-of-the-art IT infrastructure, including servers, storage devices, and networking
equipment. , Substantial resources are directed toward power and cooling systems, which
are essential for ensuring operational efficiency, reliability, and sustainability in data center
operations.