Examlex
Based on Ross et al.(1996) ,IT managers need to focus on three types of IT assets,which include all of the following except:
Building Depreciation
The systematic allocation of the cost of a building over its useful life, reflecting its consumption, wear and tear, or obsolescence.
Responsibility Centres
Parts of an organization tasked with specific duties and responsibilities, wherein performance is measured based on predetermined objectives.
Square Metres
A unit of area measurement equivalent to a square that is one meter on each side.
Cost Pool
A grouping of individual costs, typically by department or service, from which cost allocations are made.
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