GPU Residual Values & Depreciation for AI Datacenters
How fast do GPUs depreciate?
GPUs follow an entropic decay curve where value remains stable for 12-18 months, then drops 40-60% immediately upon next-generation announcements.
Key Data Points
- H100 residual values typically stay at 65-75% after 24 months
- A100 residual values drop to 45-55% after 24 months
- 36-month residual value is typically <30%
- Accelerated depreciation (30-40% in Year 1) is standard for financial models
Understanding GPU residual values is critical for lease vs buy decisions, refinancing strategies, and balance sheet optimization. Track real-time secondary market values and depreciation curves across all major GPU models.
H100 Residual
65-75%
After 24 months
A100 Residual
45-55%
After 24 months
Depreciation Method
30-40%
Year 1 typical
Secondary Market
Active
High liquidity
Why Residual Values Matter
GPU residual values directly impact your total cost of ownership (TCO) and return on investment (ROI) across multiple financing scenarios. Whether you're evaluating lease vs buy economics, planning equipment refreshes, or structuring asset-backed financing, residual projections are foundational.
For leased GPUs, higher residual values reduce monthly lease payments and improve IRR calculations. For owned assets, they determine refinancing capacity and provide downside protection in secondary markets. Infrastructure funds and lenders rely on conservative residual curves to underwrite AI datacenter projects.
The rapid pace of GPU innovation creates unique depreciation dynamics. Next-generation releases, competitive positioning, and market demand all influence how values decay over 24-60 month holding periods. Understanding these patterns is essential for board-ready financial models.
Key Topics Covered
H100 & A100 Residuals
- • 24, 36, and 60-month residual projections
- • SXM vs PCIe variant value differences
- • Secondary market liquidity analysis
- • Impact of next-gen releases (B100, H200)
Depreciation Curves
- • Straight-line vs accelerated methods
- • GAAP and tax treatment considerations
- • Regional accounting standards (US, EU)
- • Impact on EBITDA and balance sheets
Financing Implications
- • Lease vs buy sensitivity analysis
- • Refinancing capacity over time
- • Asset-backed lending covenants
- • Sale-leaseback residual guarantees
Market Intelligence
- • Secondary market transaction data
- • Broker pricing benchmarks
- • Demand indicators by model/region
- • Upgrade cycle timing predictions
Featured Residual Value Analysis
B200 residual value curve EU Core
Projected B200 residual values at 12/24/36 months in EU Core using market and secondary pricing inputs.
B200 residual value curve Texas
Projected B200 residual values at 12/24/36 months in Texas using market and secondary pricing inputs.
B200 residual value curve US Central
Projected B200 residual values at 12/24/36 months in US Central using market and secondary pricing inputs.
B200 residual value curve US East
Projected B200 residual values at 12/24/36 months in US East using market and secondary pricing inputs.
B200 residual value curve US West
Projected B200 residual values at 12/24/36 months in US West using market and secondary pricing inputs.
B200 residual value curve Virginia
Projected B200 residual values at 12/24/36 months in Virginia using market and secondary pricing inputs.
H100 residual value curve EU Core
Projected H100 residual values at 12/24/36 months in EU Core using market and secondary pricing inputs.
H100 residual value curve Texas
Projected H100 residual values at 12/24/36 months in Texas using market and secondary pricing inputs.
H100 residual value curve US Central
Projected H100 residual values at 12/24/36 months in US Central using market and secondary pricing inputs.
Explore 15 more residual value analyses
Example: How Residuals Impact IRR
Consider a 36-month lease for 8x H100 GPUs with a total equipment value of $240,000:
Conservative Residual: 50%
Optimistic Residual: 70%
Impact: $1,450/month savings (35% reduction)
A 20-point increase in residual value reduces monthly payments by ~35%, demonstrating why accurate residual projections are critical for competitive lease pricing and lender underwriting.
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