Bodies should ask whether any other finite resource matters enough to report. The test starts with the part those resources play in delivering the body's strategic policy objectives, then turns to its operations, wider requirements and strategy; a resource used at a trivial level may need no reporting at all, but a regulatory requirement can make reporting compulsory whatever the level. Where a body concludes that another finite resource must be reported, it should use the same format and content as the other areas: targets where they exist, the figure normalised by total expenditure, the amount spent on that resource, industry benchmarks where available, and commentary on indirect use.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.