Daniel / Shobha,
Great questions... Let me try to provide you my perspective on the specific areas you have in question.
Daniel -- You mention the tower of Security. Lets use the definition from the placemat to start for Security and it's Sub-Towers:
Security: IT Security resources setting policy, establishing process & means, measuring compliance and responding to security breaches
Compliance IT Compliance resources setting policy, establishing controls and measuring compliance to relevant legal and compliance requirements
Disaster Recovery IT Disaster Recovery resources setting DR policy, establishing process & means, dedicated failover facilities, performing DR testing. NOTE: DR designated equipment is included directly in its own sub-tower (e.g. extra servers for DR are included in Compute tower, etc.)
Cloud Disaster Recovery Public cloud Infrastructure-asa-Service (IaaS) on-demand disaster recovery services
Ok... So nothing in the above definition helps you.. I get it. However, let me try to provide you with some guidance. As you think about Biometrics, it is a "security" feature... but it isn't necessarily a Security tower cost that I would push into Security... why? Think about the Consumer. Who is getting the benefit. This service is for the End User... .It's an End User compute service so the company can be more secure... but it's the internal employee who will consume the service because it's a security requirement. It's better to load this cost to EUC because it's more relevant than loading costs into Security and allocating that by an overhead allocation.... So, I would re-direct Biometrics to End User / Workspace and/or End User Mobile Devices.... If this is biometrics for things such as getting access into facilities, then I'd allocate those costs to Facilities. But it doesn't (in my mind) fit into "Security). Think about who is having to use the technology first before you categorize costs into towers. So ... my .02 on that front.
App Dev vs. App Support
Lets look at the definitions in ATUM again:
Application Development
Resources involved with the analysis, design, development, code, test and release packaging services associated with application development projects
Application Support & Operations The operations, support, fix and minor enhancements associated with existing applications
From the definition, I would absolutely draw a hard line where App Dev is 100% in hours custom code apps. Any type of Customer Off The Shelf (COTS) application software such as (Apptio, Tableau, Qlikview, Clarity) is concerned where it's ONLY configuration (in my mind... configuration is any application where you are not coding in a structured language like C++, .Net, etc).
Shobha -- For Your examples --
1. Vehicles -- Interesting how Vehicles are in a IT budget... but I would imagine this needs to be expensed to the Cost Center that gets mapped to the person who owns the vehicle. So if the person driving the car is a Server Tower manager or exec, the vehicle gets allocated to that tower.
2. Camera - Same as Vehicles.
3. Office Machinery - Same as Vehicles.
Hope this helps!