scope:

PURPOSE

Accounting Requirements

The purpose of this chapter is to provide accounting requirements and guidance applicable to cost distribution for information technology facilities. The term "information technology facility" (ITF) is used in this chapter in lieu of data processing facility, data processing installation, central design activity, computer center, data center, and similar terms. It encompasses all resources used to provide data or information processing and telecommunications services. The chapter provides instructions for accounting for the full costs of operating ITFs, as required by OMB Circular No. A-130, "Management of Federal Information Resources."

Obligation Data or Service Costs

The identification of obligation data or service costs related to ITF operations can provide important information to organizational managers, ITF managers, and users that may result in more efficient operation and use of the ITF. Such information can show trends by which the efficiency of the services may be measured. Also, the cost identification process can demonstrate utilization and cost trends, develop user profiles, isolate information technology costs, improve planning, and become an important element in management's overall evaluation of the ITF. Obligation or cost data can be used to support budget exhibits and provide the information needed to support management decisions related to ITFs.