Stable taxonomy (TBM cost pools/IT towers, service catalog). Granular usage/consumption (tags/labels, meters, allocations). Cost model (allocation rules: drivers, % splits, fixed/variable). Traceability back to GL, invoices, contracts, and utilization. ServiceNow and TBM resources outline cost models and cost-flow constructs, and Proven Optics packages TBM cost modeling natively on ServiceNow for public/enterprise sectors.