Reasonable and responsible spending on enterprise technology increasingly requires rational cost allocation schemes, and the shift toward the business technology (BT) agenda for winning, serving, and retaining customers accentuates this need. Allocation of new project costs is relatively straightforward, but allocation and potential chargeback of tech MOOSE (or non-project spending) are more challenging for CIOs. Get cost allocation right, and you can provide business leaders with insight into the tech spending that runs their business activities and the ability to influence its magnitude and direction at low cost.