INDUSTRIES

AI & Data Infrastructure

AI is reshaping how infrastructure is built, financed, and sold. Data center operators, cloud and GPU capacity providers, hardware vendors, and AI platform companies sign large, long-term contracts for compute capacity, colocation, and hardware – often combined with services and usage-based fees. Investments are capital-intensive, contracts are complex, and growth is fast.

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Built for the Economics of Compute

For finance, this means revenue and lease accounting at a scale and complexity that standard processes were not built for.

Typical Challenges

• Capacity contracts with mixed elements: Reserved capacity, on-demand usage, hardware, installation, and support in one agreement.

• Embedded leases: Dedicated GPU clusters, servers, or data center space may contain a lease under ASC 842 or IFRS 16 – even if the contract is labeled as a service.

• Lessee and lessor at the same time: Infrastructure is often leased in from financing partners or hardware vendors and provided to customers, creating lease-in and lease-out on the same assets.

• Usage and variable consideration: Consumption-based fees, minimum commitments, and tiered pricing must be reflected correctly in the transaction price.

• Contract changes: Capacity expansions, upgrades to new hardware generations, and term extensions are frequent.

• Scale and speed: Rapid growth leaves little room for manual processes and spreadsheet-based accounting.

Typical Scenarios

• Multi-year compute capacity agreements with take-or-pay commitments

• Dedicated GPU or server clusters provided for exclusive use

• Colocation and data center space combined with power and services

• Hardware sales or leases bundled with installation, maintenance, and software

• Usage-based billing for compute, storage, or API consumption

• Upgrades and replacements as new hardware generations become available

Typical SAP Products and Modules

• SAP Revenue Accounting and Reporting (RAR): allocation and revenue recognition for bundled contracts; lessor accounting for dedicated infrastructure

• SAP Contract and Lease Management (CLM): lessee accounting for leased-in hardware and data center space

• SAP BRIM: subscription and usage-based billing at high volume, including SAP Convergent Charging and Convergent Invoicing

• SAP S/4HANA Finance: general ledger, asset accounting, and parallel accounting under US GAAP and IFRS

• SAP SD: sales orders, deliveries, and billing for hardware and services

Ready to Make Your SAP Finance Landscape Agentic?

Whether you are implementing SAP RAR, modernizing revenue processes, or exploring agentic finance operations, Revident helps you move from strategy to execution.