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Accounting and Tax Benefits of Modular, Portable Data Center Infrastructure (WP 115)

From APC by Schneider Electric
 

 
Well-informed accounting treatment of Network-Critical Physical Infrastructure (NCPI) assets provides significant opportunities to contribute to improving the financial performance of a business, institution, or organization. Design and manufacturing improvements in modular, scalable UPS systems, power distribution units (PDUs), and computer room air conditioners have not only created technological benefits, but provide entirely new NCPI asset management opportunities with direct and measurable financial benefits.

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Topics of Interest
A2.1 Statements of Standard Accounting Practice Number Title Status/Developments SSAP 4 The accounting treatment of government grants SSAP 5 Accounting... (Read More)
3.1 IAS 38 Intangible Assets (Revised March 2004) Objective The objective of IAS 38 is to prescribe the accounting treatment for intangible assets and identify how to recognise an intangible... (Read More)
A Accounting policies: about accounting policies, 90 amortization of expenditure, 90 1 capitalization of expenditure, 90 1 chargeback, 92 3 early adopters/hotel night problem, 91... (Read More)
8.1 IAS 12 Income Taxes (Revised 2000) Objective The objective of IAS 12 is to prescribe the accounting treatment for income taxes, for both current and future tax consequences. These should be... (Read More)
9.1 IAS 27 Consolidated and Separate Financial Statements (December 2003) Scope This standard should be applied in the preparation and presentation of consolidated financial statements for a... (Read More)