The data center, the plant-side infrastructure and the technology fixed asset register in the same model as the cloud. Depreciation, power and facilities allocated through towers to the operations that use them. Labor and contractors costed against sites and projects.
Capability, not a customer result.
The estate
Allocated
Cost objects
Reported
Capitalized cost and depreciation in the same model as consumption-based spend. Two accounting behaviors, one cost model.
Cost attributed to shafts, plants, rigs and sites, not only business units. The cost object is physical.
Budgets that flex with the commodity price and not the fiscal calendar, so re-forecasting using volumes, demand and operating assumptions follows events.
Major capital programs with their own funding, their own labor and their own multi-year horizon.
For an asset-heavy operator, the cloud bill is a small line, and a model built from that bill misses most of the technology you run.