DATA CENTERS AND ASSETS OF A COMPANY

The paper is focused on data centers and assets of a company, including their relationship and interaction. The purpose of the article - to give an idea of how the Data Center may have an impact on the company's assets and their final value. The aspects that are important for understanding the reasons of companies' interest in formation of the investment object and subsequent accounting of such investments as a significant part of a company's assets are discussed. Justification of the fact that in some enterprises a data center itself is an important asset, and in some business models - a key asset of a company is provided. Relying on the definitions of "assets" and "data center" terms the variants of participation of a data center in the business of an enterprise and its influence on the company's final value through the company's assets are discussed in the article. The article presents examples of how a data center becomes the subject of production in large enterprises whose business is based on the storage, processing and delivery of information services related with access to this information. Some examples of such companies representing different industries are provided. The issues of statutory regulation on the requirements related with establishment of data centers for the purposes of performing regulatory functions are considered. The questions of corporate security and the impact of data centers on information safety are discussed. Certain attention is paid to indirect influence of a data center on a company's assets value by improving data reliability, improving security of stored and processed data and as a result the impact on the market value of an enterprise as a business through increasing of consumers' confidence.