Compute Actual LLC
GPU and Compute Asset Actuarial and Repair Services · Industry Professionals

Know what's actually in the data center.

Independent verification, recertification, repair, and recovery of GPU fleets, in the data center or at the ODM. For the lenders who finance them and the operators who run them.

Request a pilot verification Operators: fallout analysis →
In the data center or at the ODM Pass / fail, not opinion Technical and CPA confirmation Your entitlements, your floor

The borrower counts the collateral. We don't think that's enough.

Between draw dates, units fail, get swapped, or sit "in repair." We put an independent count and a real test between the register and the borrowing base. And when a facility goes bad, we're the hands that recover it.

Verify

Count it

Every serial reconciled to a physical unit. Present, absent, substituted, or unregistered, with photos. Desk, in the data center, or at the ODM. Repeatable at every draw.

Recertify

Test it

Full diagnostics and burn-in on every unit in scope. Leak and flow tests on liquid trays. Each unit passes or fails a written procedure.

Repair

Fix it or write it down

Board-level diagnosis and cure cost for every failed unit. No-fix-no-fee. 90-day warranty on our repairs.

Recover

Take possession

When a lender forecloses: keep the fleet running, sell it in place, or de-rack, sanitize, test, palletize, and remarket it. Chain of custody from rack to buyer.

How a verification runs

One written procedure, version-numbered on every report. Your technical advisor can read it before we start.

ScopeRegister, sites, sampling plan, and your carrying-value assumptions, fixed in the engagement letter.
Count and inspectSerial-by-serial reconciliation at the rack. Mechanical and thermal inspection of every unit and tray.
TestDiagnostics and burn-in in the data center on the operator's hosts, or at the ODM before shipment. Leak decay and flow on liquid trays.
DispositionFailure mode, cure cost, and repair-or-writedown call for every unit that fails.
ConfirmThe technical lead confirms the findings. A CPA confirms the borrowing-base math.

One report. Two confirmations.

Built for a credit committee, a technical advisor, and an insurer. Every number traces to a serial, a test log, or a stated assumption, and the borrowing-base section is confirmed by a CPA.

Technical lead confirms
Physical verificationStatus by serial, inspection findings, pass / fail by unit.
Technical lead and CPA confirm
Cure cost and dispositionFailure mode, cost to cure, repair or writedown per unit.
CPA confirms
Borrowing-base impactEligible collateral before and after, on your own assumptions. Prepared as a non-attest calculation and confirmed by our CPA before release.

Recertification is a pass / fail result against a written procedure, not an opinion of value. The accounting section is a non-attest calculation on the lender's stated assumptions, prepared and confirmed by a CPA. It is not an attest engagement, an audit, or an opinion under AICPA standards. Compute Actual LLC is not a CPA firm and these services are not regulated by the Texas State Board of Public Accountancy (22 Tex. Admin. Code §501.81).

When a facility goes bad, a bank desk can't pull a GPU.

After a default the lender owns hardware in someone else's racks. We do the physical work, in the order that preserves the most value.

First choice

Keep it earning

Verify the fleet, stabilize operations, and hand the lender a recertified register so a replacement operator can take over the racks and the customers.

Second

Sell it in place

An independent count and test report the buyer can rely on, so the fleet trades on evidence instead of the dead borrower's spreadsheet.

Last resort

Pull and remarket

De-rack, inventory by serial, sanitize BMC, root of trust, and storage to NIST 800-88 with attestation, test, recertify, palletize, ship. Failed units repaired or parted out. Proceeds reported by serial.

People who've handled field returns at fleet scale.

Industry professionals from four disciplines. Each confirms only what it's qualified to confirm.

Manufacturing operationsAccelerator field returns and rework at volume.
Data center operationsGPU systems deployed and serviced in production.
Test and diagnosticsProcedure design, pass thresholds, test-log custody.
Accounting (CPA)Borrowing-base and carrying-value math on the lender's assumptions, non-attest. Confirms every borrowing-base section.

Compute Actual LLC is an independent service provider, not affiliated with or authorized by any GPU or system manufacturer.

Start with one SPV.

Thirty minutes to scope a pilot verification. You get the procedure, a sample report, and a fixed price.

Request a pilot verification
info@computeactual.com