The telecommunications industry is becoming increasingly conscious of energy consumption and the environmental footprint of its data centers. One energy-efficient approach, free air cooling, uses ambient air instead of air conditioning to cool data-center equipment. Free air cooling is being...

Rapid growth in energy consumption is one of the major challenges for the development of the data center industry. Cooling equipment accounts for roughly 40% of energy consumption in a typical data center. Free air cooling (FAC) is a method for substantial energy savings in cooling, and it is...

This paper analyzes the differences in methods of calculating and disclosing net assets between Statement of Financial Accounting Standards #33 (FAS33) and other existing current cost and constant dollar methods. Furthermore, this paper provides empirical evidence on the methods employed by a...