I can't price what I can't predict
If I finance this GPU deal and the hardware loses significant value in three years, I carry that loss. I either avoid the deal or protect myself with conservative terms. Either way, I'm not competitive.
Residual Value Solutions · RVG
GPU leasing is blocked
by one problem.
We solve it.
Enterprise IT infrastructure and especially GPU infrastructure is scaling rapidly - but uncertainty around future value is limiting how it can be financed.
EPOKA Residual Value Guarantee GPU leasing provides financial certainty by defining future value upfront, reducing residual risk and enabling stronger, more flexible financing structures for AI and GPU infrastructure.
The Financing Gap No One Has Solved
GPU infrastructure is scaling faster than the financial structures built to support it. Three compounding problems create one impasse.
The terms I need don't exist
The financing I'm being offered doesn't match what I actually need. The lessor is pricing in risk they have no tool to manage and I pay for it in conservative advance rates and rigid deal structures.
Billions in deals aren't closing
The demand for GPU infrastructure financing is real and growing. The deals exist. The customers exist. What's missing is a structure that makes residual risk manageable so both sides can move forward.
What Is RVG
A commitment to future value - made before the deal starts
A Residual Value Guarantee (RVG) is a commitment made by EPOKA - at deal inception - that the GPU hardware will be worth a defined amount at the end of the contract.
This removes end-of-term uncertainty for for example a lessor before the lease is even signed. The lessor can offer more competitive financing terms. The end-user gets access to hardware that might not have been financeable otherwise.
The concept of residual value guarantees is not new. It has been used in aircraft and vehicle fleet leasing for decades. What is new is applying it to GPU infrastructure, backed by real secondary market expertise and full operational capability at end of term.
We commit to the value we give today and we stand behind it with our own operations, our own data, and 35+ years of secondary market execution.
Distinction 01
Not Insurance
Insurance pays out after a loss occurs. RVG is a structural commitment that changes deal economics at inception - not a safety net triggered by failure. (See RVI) The economics improve before anyone signs anything.
Distinction 02
Committed at Deal Inception
The residual value is defined and committed when the contract is signed. Both parties know exactly what to expect at end of term.
Distinction 03
Full Operational Responsibility
By end-of-terms, EPOKA pays the committed residual value and handles everything: collection, certified data sanitisation, testing, refurbishment, and global B2B remarketing. The client´s involvement ends at payment.
THREE APPROACHES
Define, Protect, or Leverage Future IT Asset Value
Three distinct financial structures for managing residual value across the IT infrastructure lifecycle.
Residual Value Solutions
OPTION 1
RVG
Residual Value Guarantee
EPOKA commits to the end-of-term value of GPU infrastructure at deal inception. Residual risk is transferred from the client, enabling more competitive terms. EPOKA pays the committed value and handles all collection, data sanitisation, and remarketing when the agreement ends.
OPTION 2
RVI
Residual Value Insurance
A defined financial safety net protecting against downside risk if GPU asset values fall below expectations at lease end. Ideal for lessors who want to retain residual value upside while securing defined protection against the downside. Layerable with RVG and RBA.
OPTION 3
RBA
Residual Backed Advance
EPOKA's committed residual value is used to back an upfront advance to the lessor or end-user. The future value of IT assets is monetised at deal start, unlocking additional liquidity without requiring additional risk exposure from the financing party.
One partner. Three structures. EPOKA structures each agreement individually - there is no off-the-shelf solution.
How It Works
From First Conversation To End Of Contract
Five structured steps - from hardware assessment to final remarketing.
Each step is designed to create certainty where uncertainty normally exists.
Each step is designed to create certainty where uncertainty normally exists.
1
Hardware Assessment
The client shares the Bill of Materials. EPOKA reviews pricing and lifecycle position, evaluates market demand, and assesses where the hardware sits in the technology cycle. Residual value assumptions are grounded in real market conditions, not theoretical models or OEM depreciation curves.
2
Residual Value Committed
Based on EPOKA's proprietary trading data and decades of secondary market history, a specific end-of-term residual value is committed. The clients know exactly what they will receive - before the contract is signed. This is the foundation of the entire deal structure.
3
Lessor Goes to Market with Competitive Terms
With EPOKA's guarantee in place, the lessor can offer more competitive advance rates and better deal structures. Residual risk has been transferred, the lessor no longer needs to price it into their terms. The deal becomes attractive to the end-user. Business gets won that would otherwise be lost.
4
Deal Closes - Structure Is Set
Hardware may already be operational or it gets delivered and installed at the agreed location. EPOKA confirms the installation on site. The committed residual value is now a binding part of the deal, both parties know exactly what to expect at end of term - maybe before the lease has even started.
5
End of Term - EPOKA Pays and Takes Over
When the agreement expires, EPOKA pays the committed residual value to the client. EPOKA then manages the entire reverse process: collection from the agreed location, certified data sanitisation, testing, refurbishment, and global B2B remarketing. The client receives their payment and has no further involvement.
Who This Is For
Whether you carry the residual risk, or you pay for it - EPOKA removes it.
GPU residual risk often sits between the lessor who bears it and the end-user who pays for it through conservative terms. EPOKA transfers it out of the deal entirely - before the contract is signed.
Lessors & Finance Providers
Equipment Finance Companies & Banks
The problem: GPU residual risk is unquantifiable with standard models. Deals don't happen or the terms aren't competitive enough to win them. End-of-term logistics are operationally impossible to manage internally.
The solution: EPOKA takes on the end-of-term risk and commits to the residual value at inception. You offer more competitive advance rates without increasing your own exposure. You win mandates your competitors can't structure.
Alternative Lenders & Debt Funds
Credit Facilities & Asset Finance
The problem: Providing credit facilities to GPU infrastructure operators carries residual risk that standard models can't price accurately. Terms reflect this uncertainty making your offer uncompetitive.
The solution: EPOKA's RVG acts as a credit enhancement improving the risk profile of underlying GPU assets and enabling more competitive lending terms without a corresponding increase in your exposure.
AI, HPC & Data Centre Operators
Enterprise End-Users
The problem: The financing options you've been offered are too conservative, too rigid, or the process too uncertain. You know what you need the GPU infrastructure for, the financing conversation shouldn't be what stops you.
The solution: EPOKA works with leasing providers to structure deals that work for the end-user. If your financing conversation has stalled, EPOKA can often help move it forward by giving the lessor the risk transfer structure they need.
Deal Architects
Leasing Brokers & Structurers
The problem: You're assembling GPU financing deals and need to differentiate your proposals.
Standard structures don't address residual risk and that's what's blocking the deals your clients need.
The solution: EPOKA RVG is a structural differentiator you can build directly into your proposals making your terms more competitive at the one point where standard structures fail.
The Difference
Why Most Models Fail at End of Term
Standard leasing and insurance both leave residual risk unresolved. EPOKA is the only structure that commits to a value and handles everything that follows.
| Capability | Standard Leasing | Insurance Only | EPOKA RVG |
|---|---|---|---|
| Residual value defined at deal inception | ✕ | ✕ | ✓ Yes |
| Residual payment timing | Uncertain at expiry | Pays if loss occurs | ✓ Guaranteed at end of term |
| Legal right to hardware recovery | Partial | ✕ | ✓ Full contractual rights |
| Physical collection at end of term | ✕ | ✕ | ✓ Managed by EPOKA |
| Certified data sanitisation | ✕ | ✕ | ✓ NIST SP 800-88 standard |
| Global secondary market resale | ✕ | ✕ | ✓ EPOKA global B2B network |
| Pricing based on real trading data | ✕ | ✕ | ✓ 35+ years market history |
Get Started
GPU leasing is the fastest-growing segment in equipment finance. Residual risk is the only thing holding it back.
Tell us about the deal you're working on. We'll give you a direct answer on whether and how EPOKA can help - and what a structured RVS could look like for your specific situation.
Get in Touch About Residual Value Guarantee
RVG Frequently Asked Questions (FAQ)
What is a residual value guarantee in GPU leasing?
What is a residual value guarantee in GPU leasing?
A residual value guarantee defines part of a GPU asset’s future value at lease end, helping reduce uncertainty and improve financing structures.
How does residual value affect GPU leasing?
How does residual value affect GPU leasing?
Residual value impacts lease pricing, advance rates, and risk exposure for both lessors and customers.
Can a third party guarantee GPU residual value?
Can a third party guarantee GPU residual value?
Yes, a specialized partner can define and support residual value based on market data and lifecycle expertise.
What is fair market value at lease expiry?
What is fair market value at lease expiry?
Fair market value is the expected resale value of equipment at the end of a lease, based on current market conditions.
Why is GPU depreciation important in financing?
Why is GPU depreciation important in financing?
Because rapid technology changes can significantly impact asset value, making accurate depreciation modelling critical.
