In ATUM 2 we now have a new Cost Pool called internal Services, with the Cost Sub Pool defined as *by Shared Service, and therefore giving the flexibility to provide the services that are appropriate to your own organisation. The documentation for this gives an example such as HR.

The customer I am currently working with like to bend the rules a little and so already has a third tier of Cost Pool that we are calling Cost Pool Meta. They therefore have two Cost Sub Pools under Internal Services called Inter Entity Recharge, Offshoring, and Central Entity Recharge. The Cost Sub Pool Meta they have come up with includes HR, Finance, Risk, Research, and Back Office.

Clearly this is very specific to them.

So my open questions are these:

• Is anyone else using a three tier Cost Pool hierarchy
• What Internal Service hierarchy are you building

We're currently working on increasing the IT Resource Towers hierarchy, on 3 at the moment - kind of a hybrid between ATUM 1 and ATUM 2 as we start to transition our model from one to the other.

Have also started to build out the hierarchies at the objects which allocate costs to Services to allow for the multi-tier Business Services - taking this one slow as it's a big task to undertake

I look forward to hearing more about this potential at Cost Pool level as this could be something we would consider and we have a very small number of account codes!