According to the EPI Data Centre Professional (CDCP®) Reference Materials, a core objective of a Business Value in an organization is to create value for customers and stakeholders1. This means delivering products or services that meet or exceed customer expectations, while also generating profits or benefits for the organization and its shareholders. Reducing costs, reducing the deficit, and increasing sales are possible ways to achieve this objective, but they are not the core objective itself.
References: 1: EPI Data Centre Professional (CDCP®) Reference Materials, page 9.

The requirement of Concurrently Maintainability becomes relevant starting from Rated-3, according to the Uptime Institute Tier Classification System1. Concurrently Maintainability means that any component or system in the data centre can be maintained or replaced without affecting the availability of the IT equipment.
This requires having redundant capacity components and multiple independent distribution paths serving the IT equipment. Rated-3 data centres are designed to achieve Concurrently Maintainability and have a minimum uptime of 99.982%. Rated-4 data centres also have Concurrently Maintainability, but they also have Fault Tolerance, which means that they can withstand any single unplanned event without affecting the availability of the IT equipment. Rated-4 data centres have a minimum uptime of 99.995%. Rated-1 and Rated-2 data centres do not have Concurrently Maintainability, as they have only one distribution path serving the IT equipment and no redundant capacity components. Rated-1 data centres have a minimum uptime of 99.671% and Rated-2 data centres have a minimum uptime of 99.741%.
References:
1: Uptime Institute Tier Classification System2, page 1, section 1 2: Data Center Tiers Classification Explained: (Tier 1, 2, 3, 4)3, page 1, section 1 3: Data Center Tier Standards4, page 1, section 1

Measuring business value is the process of assessing the benefits and costs of IT investments and initiatives in relation to the strategic objectives and priorities of the organization. One of the factors that can be used to measure business value is scalability, which is the ability of a system or component to handle increasing workloads or demands without compromising performance, quality, or functionality. Scalability is important for business value because it enables the organization to adapt to changing market conditions, customer expectations, and growth opportunities. Scalability can also reduce operational costs, increase efficiency, and improve customer satisfaction. Therefore, scalability is one of the factors that can be used in measuring business value.
References:
*EPI Data Centre Training Framework1
*EPI Data Centre Competence Framework2
*Measuring the Business Value of IT3
*How to Measure the Business Value with Effective Data Quality Governance
*7 Rules for Demonstrating the Business Value of IT

Legal fees are an example of direct cost because they can be directly attributed to a specific project, product, or service. Legal fees are incurred for the purpose of obtaining legal advice, drafting contracts, resolving disputes, or complying with regulations related to the core business activity. Legal fees are not general overhead expenses that are shared by multiple cost objects.
References: EPI Data Centre Training Framework, CDCP Preparation Guide, Direct Cost - Overview, Examples, Tax Implications