Hi @Ryan Daley,
The way to look at this should always be where do you want to show transparency of costs, showing the fully burdened cost of any product or service.
If you have contracted staff to work within your Data Center, then the Cost Pool would be External Labor, and the Tower Enterprise Data Center.
For Application Implementation / Upgrades then I would similar assign this to the Application Tower, and then allocate those costs to the specific Application in question. You will then see the fully burdened cost of this Application.
Michael