This FAQ can help you evaluate whether you can classify yoursole-tenantnode payments as capital expenditures (CAPEX) oroperational expenditures (OPEX). Although Google provides this FAQ, Googlerecommends that you consult with your accountants about how to classify yourpayments for sole-tenant nodes.

What are sole-tenant nodes?

Normally, VMs run on physical hosts that might be shared by many customers. Withsole-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, withoutsharing 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 detailsabout the sole-tenant node product before you make any accounting decisionsregarding CAPEX or OPEX.

Can I uniquely identify a sole-tenant node?

Yes, each sole-tenant node has a unique identifier: theserver_id.Theserver_id is unique across all of Google Cloud hardware, and isavailable as soon as you create a sole-tenant node. Retrieve theserver_id with thenodeGroups.listNodesREST request.

What is the server_id?

Theserver_id is a unique identifier that is used to mark eachphysical server. When a sole-tenant node is allocated to your account, thereis a one-to-one relationship between theserver_id and the physicalserver.

Will Google Cloud reuse the same server_id for different physical servers?

No, Google Cloud does not reuse the sameserver_id fordifferent physical servers. If the physical host is retired due to maintenance-related events, you receive a replacement server along with itsserver_id, and your VMs are moved to the replacement server.Maintenance-related events are logged in the Cloud Audit Logs, and you can usethese 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, thenewserver_id is available in Cloud Audit Logs. Use these logs totrace theserver_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 howmany VMs are running on the node. When you provision a sole-tenant node, youcontrol the VMs on that host.

Can I pay for a commitment of longer than one year?

You can purchase sole-tenant nodes with a 1- or 3-yearcommitted usediscount, or youcan pay for them as you use them. For more information about pricing, seesole-tenant node pricing.

What's next

• Learn aboutbringing images with existing licenses toGoogle Cloud.
• Learn more aboutsole-tenant nodes.