Compute Actual LLC
GPU and Compute Asset Actuarial and Repair Services

Know what's actually in the data center.

Independent audits, recertification, repair, and recovery of GPU fleets. For the lenders who finance them and the operators who run them.

Request a pilot audit How it works
On the floor by default Pass / fail, not opinion Engineer and CPA signed 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.

Audit

Count it

Every serial reconciled to a physical unit. Present, absent, substituted, or unregistered, with photos. Desk or on-site, 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 an audit 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 on the operator's hosts, under the operator's entitlements. Leak decay and flow on liquid trays.
DispositionFailure mode, cure cost, and repair-or-writedown call for every unit that fails.
SignEngineering signs the findings. A CPA approves and signs the borrowing-base math.

One report. Two signatures.

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 carries a CPA's signature.

Engineering signs
Physical verificationStatus by serial, inspection findings, pass / fail by unit.
Engineer and CPA sign
Cure cost and dispositionFailure mode, cost to cure, repair or writedown per unit.
CPA signs
Borrowing-base impactEligible collateral before and after, on your own assumptions. Reviewed and approved by a licensed CPA before release.

Recertification is a pass / fail result against a written procedure, not an opinion of value. The accounting section is an agreed-upon-procedures calculation prepared and approved by a CPA, not an attest opinion or an audit under AICPA standards.

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 to NIST 800-88, test, recertify, palletize, ship. Failed units repaired or parted out. Proceeds reported by serial.

People who've handled field returns at fleet scale.

Four disciplines. Each signs only what it's qualified to sign.

Manufacturing operationsAccelerator field returns and rework at volume.
Data center operationsGPU systems deployed and serviced in production.
Test engineeringProcedure design, pass thresholds, test-log custody.
Accounting (CPA)Agreed-upon-procedures and carrying-value math. Approves 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 audit. You get the procedure, a sample report, and a fixed price.

Request a pilot audit
info@computeactual.com