The Definitive Guide toAI Data Centers
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GuideGlossaryABS

ABS · Asset-Backed Securitization

Financing that bundles cash-flowing assets (such as leases or GPUs) into securities sold to investors.

Current numbers

~$26B (ABS+CMBS) → $30–40B/yrUS data-center securitization in 2025 (ABS + CMBS) and projected 2026-27 gross supplyas of 2026-02 · register ↗
~$8B (2025) → ~$25B (2028)total data-center ABS issuance 2025 → projected 2028 (first refinancing wave) — ABS only, not GPU-backedas of 2025-05 · register ↗
~20-40%GPU residual after 3 yr (CONTESTED); rental rates -64-75% from peak — the assumption under every ABS/residual structureas of 2025 · register ↗

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