That is a very good question and not only for cloud providers but also for businesses with /8 ranges and even smaller ones which currently are valued at $1+ mil

That is a very good question and not only for cloud providers but also for businesses with /8 ranges and even smaller ones which currently are valued at $1+ million I'm not aware if there is any business that really registers them as assets or any tax authority requiring this but I'd also be very interested to hear more on this