Passive Investments
Investor Guide · 2026 Edition
The 2026 Guide

Data Center Economics & Underwriting

Data Center Economics & Underwriting - a data center development guide covering data center economics for CRE investors.


How Data Center Land Is Underwritten

Data Center Economics & Underwriting

Data center economics revolve around a handful of metrics that translate physical capacity into financial returns — and underwriting the land is fundamentally an exercise in decomposing and pricing risk. (Figures below are general industry ranges and vary widely by market, design, and time.)

The Core Metrics

Cost per MW is the headline development metric — the all-in cost to build a megawatt of critical IT capacity, commonly in the range of roughly $7M–$15M per MW depending on tier, density, cooling, and location. Cost per rack rises as densities climb from ~10 kW toward 100 kW+. Cost per square foot is secondary, because value tracks power, not floor area — a small, ultra-dense AI hall can be worth far more than a large, low-density one. Yield on cost is stabilized NOI divided by total development cost, and the development spread is the gap between that yield and the exit cap rate — the profit of development, capitalized into value.

The Land-Basis Thesis

In a powered-land deal, controlling the dirt and the power early — at a low basis, before the market fully prices the power — is what creates the spread. The investor who secures shovel-ready powered land before the market reprices it is positioned to capture the upside as demand arrives. That is the land-basis thesis at the center of the whole opportunity.

The Six Risks Investors Price

Risk Core question What mitigates it
Power Can we get the MW, when, at what cost? Existing substation/interconnection, transmission proximity, utility commitment, behind-the-meter option
Entitlement Will it be approved, how fast? Existing industrial/DC zoning, cooperative jurisdiction
Utility Are rates/terms/reliability acceptable? Clear tariff, favorable interconnection agreement, strong track record
Construction On budget and on time? Clean geotech, secured long-lead gear, available labor, defined remediation
Tenant Who pays, how strong, how committed? Investment-grade tenant, signed lease/LOI, deep demand
Exit How do we monetize? Broad buyer pool, transferable advantages, stabilized cash flow

Power risk dominates and carries the heaviest weight — a site without a credible, near-term path to power is a speculation on getting power, not a data center site. For how those power questions are assessed, see How Much Power Does a Data Center Need? and Data Center Site Selection.

Why the Asset Class Attracts Capital

Demand (AI and cloud) is strong and growing; tenants — hyperscale cloud and AI operators — are exceptionally creditworthy; leases are long, often 10–15+ years; and supply is constrained by power. That combination produces wide development spreads and scarcity value for powered land. The very constraint that makes development hard is what makes secured power so valuable.

Frequently Asked Questions

What is cost per MW?
Cost per megawatt is the all-in cost to build a megawatt of critical IT capacity, including building, power, and cooling. Industry figures commonly fall around $7M to $15M per MW depending on tier, density, cooling type, and location. Because capacity is leased by the megawatt, cost per MW versus rent per MW drives returns.
What is yield on cost?
Yield on cost, or development yield, is stabilized net operating income divided by total development cost. It measures the return created by building. Comparing it to the exit cap rate reveals the value development creates.
What is a development spread?
The development spread is the gap between yield on cost and the market exit cap rate. Build to an 8 percent yield and sell at a 6 percent cap, and that 200-basis-point spread is the development profit capitalized into value. Wide spreads, driven by scarce powered land and strong demand, are drawing capital into the sector.
How do you underwrite data center land?
By decomposing and pricing risks: power risk (can the MW be delivered, when, at what cost), entitlement risk, utility risk, construction risk, tenant risk, and exit risk. Power risk dominates. The headline price metrics — per acre, per megawatt — are downstream of how those risks resolve.
Why are data centers attractive to investors?
Because demand driven by AI and cloud is strong and growing, tenants are highly creditworthy, leases are long, and supply is constrained by power — creating wide development spreads and scarcity value for powered land. The constraint that makes development hard is the same one that makes secured power valuable.

Underwriting a data center land opportunity?

Carson Jones can help you assess the power, entitlement, and market risks behind a site. Get in touch or visit Passive Investments.

Educational information only — not legal, tax, or investment advice. Figures are general industry ranges and change frequently.

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Carson Jones

Carson Jones

Founder · Passive Investments · eXp Commercial

Carson Jones is the host of Carson's Corner: Commercial Real Estate, author of The Red Flag Playbook, a licensed commercial real estate advisor and business broker, and the founder of Passive Investments. With 18 years of experience as an entrepreneur and 12 years specializing in passive investing, Carson works with high-net-worth individuals, family offices, business owners, and sophisticated investors as a broker, principal, and capital partner.

Carson holds a BBA in Finance from Baylor University and his Tennessee commercial real estate license (#382989). He actively pursues acquisition and equity opportunities across the United States through a nationwide network of qualified buyers, family offices, institutional investors, and top-tier developers.

This article is for informational and educational purposes only and should not be considered tax, legal, accounting, or investment advice. Tax laws are complex and change frequently. Always consult your CPA, attorney, and financial advisor before making any financial, tax, or investment decisions. All investments and property ownership carry risk, including the potential loss of principal. Carson Jones, Passive Investments, and the author make no guarantees regarding the tax treatment, performance, or outcome of any specific investment strategy described in this article.