The ABCs (or should I say, CASs) of I/T chargeback

I/T chargeback systems have been in place for decades in the mainframe environment and in many companies they are deployed for the entire I/T department. There are also companies that have no chargeback system. This paper uses guidelines from the Cost Accounting Standards Board (CASB) as a means to understand the components of an I/T Chargeback System (ITCS), and explains how those Components interact to accomplish I/T chargeback.