diff --git a/equinix/provider.go b/equinix/provider.go
index 46275dc5d..b300753c3 100644
--- a/equinix/provider.go
+++ b/equinix/provider.go
@@ -193,6 +193,10 @@ func configureProvider(ctx context.Context, d *schema.ResourceData, p *schema.Pr
 	return &config, nil
 }
 
+// stringsFound returns true if all strings in source are found in target
+// Deprecated: stringsFound is shared between provider, tests, and resources
+// and is being relocated for package refactoring.
+// Use github.com/equinix/terraform-provider-equinix/internal/comparisons.Subsets
 func stringsFound(source []string, target []string) bool {
 	for i := range source {
 		if !slices.Contains(target, source[i]) {
@@ -202,6 +206,10 @@ func stringsFound(source []string, target []string) bool {
 	return true
 }
 
+// isEmpty returns true if the value is nil or zero
+// Deprecated: isEmpty is shared between provider, tests, and resources
+// and is being relocated for package refactoring.
+// Use github.com/equinix/terraform-provider-equinix/internal/comparisons.IsEmpty
 func isEmpty(v interface{}) bool {
 	switch v := v.(type) {
 	case int:
@@ -219,6 +227,10 @@ func isEmpty(v interface{}) bool {
 	}
 }
 
+// slicesMatch returns true if all strings in s1 are found in s2
+// Deprecated: slicesMatch is shared between provider, tests, and resources
+// and is being relocated for package refactoring.
+// Use github.com/equinix/terraform-provider-equinix/internal/comparisons.SlicesMatch
 func slicesMatch(s1, s2 []string) bool {
 	if len(s1) != len(s2) {
 		return false
diff --git a/internal/comparisons/comparisons.go b/internal/comparisons/comparisons.go
new file mode 100644
index 000000000..351c173c2
--- /dev/null
+++ b/internal/comparisons/comparisons.go
@@ -0,0 +1,67 @@
+package comparisons
+
+import (
+	"cmp"
+	"slices"
+	"strings"
+)
+
+// isEmpty returns true if the given value is empty
+func isEmpty(v interface{}) bool {
+	switch v := v.(type) {
+	case int:
+		return v == 0
+	case *int:
+		return v == nil || *v == 0
+	case string:
+		return v == ""
+	case *string:
+		return v == nil || *v == ""
+	case nil:
+		return true
+	default:
+		return false
+	}
+}
+
+// Subsets returns true if the first slice is a subset of the second slice
+func Subsets[T cmp.Ordered](s1, s2 []T) bool {
+	// Iterate over the first slice
+	for _, e := range s1 {
+		// If the element is not in the second slice, return false
+		if !slices.Contains(s2, e) {
+			return false
+		}
+	}
+
+	return true
+}
+
+// comparisons.SlicesMatch returns true if the two slices contain the same elements, regardless of order
+func SlicesMatch[T cmp.Ordered](s1, s2 []T) bool {
+	if len(s1) != len(s2) {
+		return false
+	}
+
+	// Create copies of the slices to avoid mutating the input slices
+	s1Copy := append([]T(nil), s1...)
+	s2Copy := append([]T(nil), s2...)
+
+	// Sort the slices
+	slices.Sort(s1Copy)
+	slices.Sort(s2Copy)
+
+	return slices.Equal(s1Copy, s2Copy)
+}
+
+// caseInsensitiveLess is a comparison function for sorting strings case-insensitively
+func caseInsensitiveLess(s1, s2 string) int {
+	switch {
+	case strings.ToLower(s1) == strings.ToLower(s2):
+		return 0
+	case strings.ToLower(s1) < strings.ToLower(s2):
+		return -1
+	default:
+		return 1
+	}
+}
diff --git a/internal/comparisons/comparisons_test.go b/internal/comparisons/comparisons_test.go
new file mode 100644
index 000000000..f0a552f54
--- /dev/null
+++ b/internal/comparisons/comparisons_test.go
@@ -0,0 +1,89 @@
+package comparisons_test
+
+import (
+	"testing"
+
+	"github.com/equinix/terraform-provider-equinix/internal/comparisons"
+	"github.com/stretchr/testify/assert"
+)
+
+func TestSubsets(t *testing.T) {
+	// given
+	needles := []string{"key1", "key5"}
+	hay := []string{"key1", "key2", "Key3", "key4", "key5"}
+	// when
+	result := comparisons.Subsets(needles, hay)
+	// then
+	assert.True(t, result, "Given strings were found")
+}
+
+func TestSubsets_negative(t *testing.T) {
+	// given
+	needles := []string{"key1", "key6"}
+	hay := []string{"key1", "key2", "Key3", "key4", "key5"}
+	// when
+	result := comparisons.Subsets(hay, needles)
+	// then
+	assert.False(t, result, "Given strings were found")
+}
+
+func TestIsEmpty(t *testing.T) {
+	// given
+	input := []interface{}{
+		"test",
+		"",
+		nil,
+		123,
+		0,
+		43.43,
+	}
+	expected := []bool{
+		false,
+		true,
+		true,
+		false,
+		true,
+		false,
+		true,
+	}
+	// when then
+	for i := range input {
+		assert.Equal(t, expected[i], comparisons.IsEmpty(input[i]), "Input %v produces expected result %v", input[i], expected[i])
+	}
+}
+
+func TestSlicesMatch(t *testing.T) {
+	// given
+	input := [][][]string{
+		{
+			{"DC", "SV", "FR"},
+			{"FR", "SV", "DC"},
+		},
+		{
+			{"SV"},
+			{},
+		},
+		{
+			{"DC", "DC", "DC"},
+			{"DC", "SV", "DC"},
+		},
+		{
+			{}, {},
+		},
+	}
+	expected := []bool{
+		true,
+		false,
+		false,
+		true,
+	}
+	// when
+	results := make([]bool, len(expected))
+	for i := range input {
+		results[i] = comparisons.SlicesMatch(input[i][0], input[i][1])
+	}
+	// then
+	for i := range expected {
+		assert.Equal(t, expected[i], results[i])
+	}
+}