This document discusses how IT chargeback can be leveraged as a cost cutting tool by providing transparency into IT costs and enabling decision making. It proposes collecting detailed usage and performance metrics from various systems and normalizing the data to provide super detailed reporting at the program, user, and server level. This level of transparency allows customers to identify inefficient resources and make decisions that reduce costs, like rightsizing allocations or extending hardware lifecycles. The document also provides examples of how billing methodologies and managed services can be structured to incentivize cost savings.