A way of managing and accounting for every I&T-related cost, investment and depreciation charge is set up and maintained as a built-in element of the enterprise's financial systems and accounts, reporting through its financial measurement systems. The processes, inputs, outputs and responsibilities for managing and accounting for I&T finance are defined consistently with enterprise budgeting and cost accounting, including how costs are assigned to business units and services. A classification scheme identifies every I&T cost element (capital versus operating expenditure, hardware, software, people) and how each is captured. Financial information feeds the business cases for new investments; costs are kept in the asset and service portfolios; and practices for financial planning and for trimming recurring operational costs get the greatest value for the least spend.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.