EMC is a global leader in enabling businesses and service providers to transform their operations and deliver information technology as a service (ITaaS). EMC has been on a journey for the past four years to transform IT and to run IT as a business. When EMC started their transformation journey they billed back about 54 percent of all IT costs. The methodology used to bill back these services was primarily an allocation approach, augmented by cost centre alignment to business units when specific developer and business relationship personnel could be directly tied to those business units. EMC IT engaged with EMC Consulting to better understand their IT service costs and to refine their approach to offering services to their end users through a service catalog.