Sole-tenancy accounting FAQ
This FAQ can help you evaluate whether you can classify your sole-tenant
node payments as capital expenditures (CAPEX) or
operational expenditures (OPEX). Although Google provides this FAQ, Google
recommends that you consult with your accountants about how to classify your
payments for sole-tenant nodes.
What are sole-tenant nodes?
Normally, VMs run on physical hosts that might be shared by many customers. With
sole-tenant nodes, you have exclusive access to the VMs on the physical host.
Each sole-tenant node is associated with one physical server. Within each node,
a single customer can fully control which VMs are running on that node, without
sharing the host hardware with other customers.
Should I consider the purchase of a sole-tenant node as CAPEX or OPEX?
Google does not provide guidance about accounting. Please review the details
about the sole-tenant node product before you make any accounting decisions
regarding CAPEX or OPEX.
Can I uniquely identify a sole-tenant node?
Yes, each sole-tenant node has a unique identifier: the server_id.
The server_id is unique across all of Trusted Cloud by S3NS hardware, and is
available as soon as you create a sole-tenant node. Retrieve the
server_id with the
nodeGroups.listNodes
REST request.
What is the server_id?
The server_id is a unique identifier that is used to mark each
physical server. When a sole-tenant node is allocated to your account, there
is a one-to-one relationship between the server_id and the physical
server.
Will Trusted Cloud by S3NS reuse the same server_id for different physical servers?
No, Trusted Cloud does not reuse the same server_id for
different physical servers. If the physical host is retired due to maintenance-related events, you receive a replacement server along with its
server_id, and your VMs are moved to the replacement server.
Maintenance-related events are logged in the Cloud Audit Logs, and you can use
these logs to help you trace the lineage of your physical server.
In the event that my physical host is retired, can I trace the server_id lineage?
Yes, each time a host is retired and you are provided a replacement host, the
new server_id is available in Cloud Audit Logs. Use these logs to
trace the server_id history of your VM's hosts.
How am I billed for a sole-tenant node?
You pay for the entire sole-tenant node on a per-second basis, regardless of how
many VMs are running on the node. When you provision a sole-tenant node, you
control the VMs on that host.
What's next
Except as otherwise noted, the content of this page is licensed under the Creative Commons Attribution 4.0 License, and code samples are licensed under the Apache 2.0 License. For details, see the Google Developers Site Policies. Java is a registered trademark of Oracle and/or its affiliates.
Last updated 2025-08-26 UTC.
[[["Easy to understand","easyToUnderstand","thumb-up"],["Solved my problem","solvedMyProblem","thumb-up"],["Other","otherUp","thumb-up"]],[["Missing the information I need","missingTheInformationINeed","thumb-down"],["Too complicated / too many steps","tooComplicatedTooManySteps","thumb-down"],["Out of date","outOfDate","thumb-down"],["Samples / code issue","samplesCodeIssue","thumb-down"],["Other","otherDown","thumb-down"]],["Last updated 2025-08-26 UTC."],[[["\u003cp\u003eSole-tenant nodes provide exclusive access to VMs on a physical host, ensuring that no other customers share the hardware.\u003c/p\u003e\n"],["\u003cp\u003eEach sole-tenant node has a unique \u003ccode\u003eserver_id\u003c/code\u003e that identifies the physical server, allowing for tracking and management.\u003c/p\u003e\n"],["\u003cp\u003eGoogle Cloud does not reuse \u003ccode\u003eserver_id\u003c/code\u003e values for different physical servers, and in case of maintenance, you are given a new \u003ccode\u003eserver_id\u003c/code\u003e that can be tracked through Cloud Audit Logs.\u003c/p\u003e\n"],["\u003cp\u003eBilling for sole-tenant nodes is on a per-second basis for the entire node, regardless of VM usage, and committed use discounts are available for 1 or 3-year terms.\u003c/p\u003e\n"],["\u003cp\u003eGoogle doesn't provide guidance about how you should classify the cost of sole-tenant nodes as either CAPEX or OPEX, and you should consult an accountant.\u003c/p\u003e\n"]]],[],null,["# Sole-tenancy accounting FAQ\n\n*** ** * ** ***\n\nThis FAQ can help you evaluate whether you can classify your [sole-tenant\nnode](/compute/docs/nodes) payments as capital expenditures (CAPEX) or\noperational expenditures (OPEX). Although Google provides this FAQ, Google\nrecommends that you consult with your accountants about how to classify your\npayments for sole-tenant nodes.\n\nWhat are sole-tenant nodes?\n---------------------------\n\nNormally, VMs run on physical hosts that might be shared by many customers. With\nsole-tenant nodes, you have exclusive access to the VMs on the physical host.\nEach sole-tenant node is associated with one physical server. Within each node,\na single customer can fully control which VMs are running on that node, without\nsharing the host hardware with other customers.\n\nShould I consider the purchase of a sole-tenant node as CAPEX or OPEX?\n----------------------------------------------------------------------\n\nGoogle does not provide guidance about accounting. Please review the details\nabout the sole-tenant node product before you make any accounting decisions\nregarding CAPEX or OPEX.\n\nCan I uniquely identify a sole-tenant node?\n-------------------------------------------\n\nYes, each sole-tenant node has a unique identifier: the `server_id`.\nThe `server_id` is unique across all of Google Cloud hardware, and is\navailable as soon as you create a sole-tenant node. Retrieve the\n`server_id` with the\n[`nodeGroups.listNodes`](/compute/docs/reference/rest/v1/nodeGroups/listNodes)\nREST request.\n\nWhat is the server_id?\n----------------------\n\nThe `server_id` is a unique identifier that is used to mark each\nphysical server. When a sole-tenant node is allocated to your account, there\nis a one-to-one relationship between the `server_id` and the physical\nserver.\n\nWill Google Cloud reuse the same server_id for different physical servers?\n--------------------------------------------------------------------------\n\nNo, Google Cloud does not reuse the same `server_id` for\ndifferent physical servers. If the physical host is retired due to maintenance-related events, you receive a replacement server along with its\n`server_id`, and your VMs are moved to the replacement server.\nMaintenance-related events are logged in the Cloud Audit Logs, and you can use\nthese logs to help you trace the lineage of your physical server.\n\nIn the event that my physical host is retired, can I trace the server_id lineage?\n---------------------------------------------------------------------------------\n\nYes, each time a host is retired and you are provided a replacement host, the\nnew `server_id` is available in Cloud Audit Logs. Use these logs to\ntrace the `server_id` history of your VM's hosts.\n\nHow am I billed for a sole-tenant node?\n---------------------------------------\n\nYou pay for the entire sole-tenant node on a per-second basis, regardless of how\nmany VMs are running on the node. When you provision a sole-tenant node, you\ncontrol the VMs on that host.\n\nCan I pay for a commitment of longer than one year?\n---------------------------------------------------\n\nYou can purchase sole-tenant nodes with a 1- or 3-year [committed use\ndiscount](/compute/docs/instances/signing-up-committed-use-discounts), or you\ncan pay for them as you use them. For more information about pricing, see\n[sole-tenant node pricing](/compute/sole-tenant-pricing).\n\nWhat's next\n-----------\n\n- Learn about [bringing images with existing licenses to\n Google Cloud](/compute/docs/instances/windows/bring-your-own-license).\n- Learn more about [sole-tenant nodes](/compute/docs/nodes)."]]
