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Practical Principles for AI Cost and Compute Accounting

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arxiv 2502.15873 v4 pith:DWY5A5NE submitted 2025-02-21 cs.AI cs.CY

Practical Principles for AI Cost and Compute Accounting

classification cs.AI cs.CY
keywords accountingcomputecostprinciplesregulatoryacrossambiguitiesavoid
verification ladder T0 review T1 audit T2 compute T3 formal T4 reserved
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Policymakers increasingly use development cost and compute as proxies for AI capabilities and risks. Recent laws have introduced regulatory requirements for models or developers that are contingent on specific thresholds. However, technical ambiguities in how to perform this accounting create loopholes that can undermine regulatory effectiveness. We propose seven principles for designing AI cost and compute accounting standards that (1) reduce opportunities for strategic gaming, (2) avoid disincentivizing responsible risk mitigation, and (3) enable consistent implementation across companies and jurisdictions.

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  1. Hardware-Level Governance of AI Compute: A Feasibility Taxonomy for Regulatory Compliance and Treaty Verification

    cs.CR 2026-04 unverdicted novelty 5.0

    Proposes a feasibility taxonomy of 20 hardware-level AI compute governance mechanisms organized by monitoring, verification, and enforcement, with mappings to regulatory scenarios that highlight immaturity of treaty-v...