You have two poles, L1 and L2. You can pull 60A down each of them at the same time. If either one exceeds 60, snap
120V feeds between a pole and neutral, so you can pull 60A@120V off L1, and another 60A@120V off L2.
How does this work? Neutral is in the middle of the 240V, so most power goes through one bank, then through the other. Neutral handles only differential current.
Let's say you load one side with 3 servers at 42A and the other side with four air conditioners at 40A. L1 carries 42A, neutral carries 2A and L2 carries 40A.
Don't forget the air conditioners, how else will you remove 5kw of heat from a shed? If it's computers, a better way is "whole room water cooling" like these guys did, and put the disposal radiator outside. But use an SUV radiator from a junkyard (with its own fans and thermostats), don't dingdong a bunch of PC radiators like they did.
How do you rate this? You start with nameplate VA or amps, or preferably measured VA under actual max load. Do not use watts, use VA.* Divide VA by volts to get practical amps. Continuous loads must then be factored by 125%, so your 14A unit needs 17.5A wire capacity.
Try to balance the loads, it will improve wire transmission losses by a factor of 4.
* AC power comes in a sine wave, but many loads don't use the whole sine wave in the normal way. Watts is the part you use. VA is the whole sinewave the wires must deliver to you. VA is what makes the wires hot.