| Direct resource cost | Every taggable resource attributed to a team, product and environment at provisioning | Requires tagging enforced as policy, not requested as a convention |
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| Shared infrastructure | Clusters, networks, observability and security tooling distributed by an agreed rule | There is no correct answer, only an agreed one; the argument is political rather than technical |
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| Untaggable spend | Support charges, data transfer, marketplace purchases and certain managed services | Providers do not expose the dimension needed; allocation must be proportional and documented |
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| Commitment benefit | Reserved and savings plan discounts distributed to the workloads that generated them | Central purchasing means the benefit lands in the wrong place unless deliberately redistributed |
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| Unit cost | Total attributed cost divided by a business unit of output | Requires a business metric that finance and engineering both accept as the denominator |
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| Showback or chargeback | Reporting to owners, either for visibility or with budget consequence | Chargeback changes behavior faster and creates disputes; showback is safer and slower |
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