Continuing the fact-based analysis of actual IT costs, this third issue of the IT Economics Insights Report broadens the investigation of IT Spend within the aggregated spend patterns of a collection of Apptio’s customers. The first issue established the Apptio TBM Unified Model (ATUM) taxonomy and introduced IT Resource Towers and Financial Cost Pools, and the second issue profiled the Application IT Resource Tower. In this third edition, we continue to explore the drivers for the largest IT Spend Resource Towers, this time focusing on the Compute IT Tower, and recognize the overall trend of IT organizations transitioning to more cost-effective investments in Compute.