Technology Business Management (TBM) Taxonomy

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The TBM Framework: Connecting Technology to Business Value

The TBM Taxonomy

The TBM Taxonomy is the global standard for classifying technology costs, resources, and services in a way that enables consistent, business-aligned decision-making. Created and maintained by the TBM Council, it provides a structured model that organizations use to analyze technology financials, improve accountability, and connect technology investments to business outcomes.

TBM Taxonomy 5.0 is the latest version of the standard for modeling technology cost, consumption, and value. Previous versions are available for reference and comparison, including detailed summaries of changes over time. The taxonomy is designed to be extensible and can be adapted to industry-specific needs—see the taxonomy extensions for examples of how it’s been tailored for sectors like healthcare, government, and utilities and more.

For organizations new to TBM, the taxonomy serves as a roadmap to connect financial data, operational metrics, and business value. It supports modern delivery methods, public cloud consumption, AI adoption, and more. You can download the latest version of the taxonomy to get started.

What’s New in Version 5.0

This release reflects changes in how organizations acquire, manage, and deliver technology. Version 5.0 introduces structural and terminology updates aimed at improving clarity, modeling flexibility, and alignment with modern operations.

Public cloud and SaaS spend now have dedicated treatment to support accurate modeling and allocation.
Artificial Intelligence is supported across layers, enabling better tracking of infrastructure and solution costs.
Technology Resource Towers replace “Towers” as the updated term for core infrastructure and service categories.

These updates help organizations better align their taxonomy with practices like Agile, FinOps, and ITFM, while supporting integrations with standards such as CSDM, FAIR, and NIST. Visit our Connected Standards page to explore how the taxonomy maps into these models.

Why the TBM Taxonomy Matters

Technology is one of the largest and most strategic investments organizations make, yet most lack a unified model to explain where the money goes and what value it delivers. The TBM Taxonomy brings structure and commonality to that conversation.

Here’s why it’s foundational:

Establishes consistency across IT, Finance, and Business reporting
Enables allocation and benchmarking of cloud, SaaS, and infrastructure spend
Supports showback, chargeback, and total cost of ownership modeling
Connects GL accounts, IT services, and business outcomes into a single model
Facilitates reporting aligned with standards like CSDM, FAIR, and ITFM
Underpins TBM Modeling, KPIs, and Agile value stream alignment

To see how the taxonomy connects to real-world scenarios, explore the Knowledge Base for topics like Agile delivery, Cloud, AI, and Labor.

Who Should Use the TBM Taxonomy

This standard is designed for anyone responsible for managing, modeling, or communicating the value of technology. It’s used by organizations at every maturity level—from those starting their first showback model to enterprises aligning their investment planning with business outcomes.

You’ll find the taxonomy particularly valuable if you are:

A CIO or CTO, needing to translate technology investments into strategic outcomes
A CFO of IT or finance lead, looking to allocate and justify technology spending
A TBM Office leader or analyst, managing cost models, chargeback, and dashboards
A FinOps practitioner, working to make cloud consumption financially accountable
A service or product owner, seeking transparency into the cost of delivery
A systems integrator or consultant, implementing TBM-aligned processes and tooling

To deepen your understanding, consider enrolling in a Council-hosted training program or exploring the tools and providers that support taxonomy-compliant platforms.

Structure of the TBM Taxonomy

The taxonomy is built on four interconnected layers, each representing a different lens on technology spend and value. Together, they allow organizations to trace every dollar of technology investment from its origin in financial records to its ultimate business impact.

Cost Pool Layer

The Cost Pool Layer classifies expenses based on what was purchased—labor, software, cloud services, facilities—not where or how it’s used. This foundational layer is often aligned directly to general ledger accounts and reflects the nature of cost.

In Version 5.0, Labor is featured prominently as both a spend-based and headcount-based cost pool. This allows organizations to track workforce costs with greater precision and understand their impact across delivery models. For example, Labor costs map into multiple Technology Resource Towers, since people support every function—from compute to security to platform services. Labor expenses can be split across towers based on time tracking, usage models, or proportional allocation strategies.

Technology Resource Towers

Formerly known simply as “Towers,” this layer is now officially referred to as Technology Resource Towers. It groups resources by function: compute, storage, data, network, security, end-user devices, and more. These towers are where technology is planned, managed, and benchmarked.

In Version 5.0, the taxonomy expands to include new towers such as Data, Risk & Compliance, and IoT, and introduces specialized support for emerging domains like blockchain and quantum computing.

To understand how towers contribute to value, consider a digital product such as a customer-facing mobile banking app. This solution would rely on resources from multiple towers—compute for backend processing, data for analytics, network for mobile access, security and compliance to manage risk, and end-user platforms to interface with customers. Each of these towers contributes costs that roll up into the total cost of the solution.

Solutions Layer

The Solutions Layer represents the services, platforms, and capabilities IT delivers to the business. These are the business-facing outputs of IT, such as collaboration tools, customer relationship platforms, enterprise data lakes, or digital commerce systems.

Unlike other layers, solutions don’t “map upward” in the traditional sense. Instead, the costs of solutions are allocated across consumers—the business units, products, or customer groups who benefit from them. This allocation may be based on usage data, headcount, even-spread models, or other business-aligned metrics.

Version 5.0 introduces a new solution type for Artificial Intelligence and retires the Platform solution type, redistributing those elements under Delivery and Infrastructure. Applications are no longer represented in this layer; they are now treated within the Technology Resource Towers.

For vertical-specific or domain-based solution examples, browse the taxonomy extensions for Federal, Utilities, Banking, and others.

Business Layer

At the top of the taxonomy is the Business Layer, which defines the consumers of IT services. These may include internal business units, external customers, joint ventures, or products and programs. The Business Layer exists to make IT spend visible to the people and functions that fund it.

Costs passed from the Solutions Layer are shown back—or charged back—to these business entities. This enables consumption-based accountability, value realization, and alignment with business strategies. For example, a CRM solution may be charged back to the sales and marketing business units based on login volume, storage usage, or licensed user counts.

This layer is essential for linking IT investments to Organizational Value Drivers and supporting outcomes-based funding models. You can learn more about these practices in our Framework 2.0 Foundations and Organizational Value Drivers sections.

Understanding Views

In the TBM Taxonomy, Views represent how different stakeholders—Finance, IT, and Business—need to see the data to support their decision-making. Each View is a cross-section of the taxonomy that reflects specific questions, goals, or responsibilities.

For example, the Finance View focuses on cost pools and resource towers to support budgeting, planning, and chargeback. The IT View emphasizes resource towers and solutions to support service management, optimization, and architecture. The Business View highlights solutions and consumers to evaluate value delivery and consumption.

Each View has its own structural requirements, meaning certain layers must be populated to produce the desired reports and insights. Views are not alternative taxonomies—they are validated lenses through which the taxonomy is interpreted and applied.

You can find examples and tooling for these Views in our TBM Modeling section and TBM Executive Overview publication.

What Comes Next

To get started, download the latest version of the taxonomy, including the whitepaper, graphics, and data tables. If your organization operates in a regulated or specialized industry, you may benefit from one of our downloadable extensions.

To go deeper, explore the TBM Knowledge Base, take a course through our training programs, or browse supported platforms in our tools and providers directory. If you’re ready to model your organization’s financial reality, the TBM Taxonomy will help you do it with accuracy, flexibility, and alignment.

Taxonomy 5.0

TBM Taxonomy v5.0

Released: June 6, 2025

Resources:

Whitepaper (PDF)
Data Tables (CSV)

Version 5.0 of the TBM Taxonomy represents the most comprehensive update to the taxonomy since version 4.0. This release builds on the structural clarity introduced in versions 4.0 and 4.1 while modernizing key layers to better reflect today’s technology delivery practices—including shifts toward platform-centric operations, modular service delivery, and new modes of stakeholder consumption.

The update reinforces a modular structure of Layers and Views, sharpens the distinction between technology construction and consumption, introduces a unified approach to tagging, and significantly enhances solution definitions. These improvements are designed to support modeling use cases that require greater granularity, flexibility, and relevance across industries. Notably, v5.0 provides improved modeling capabilities for Cloud and Artificial Intelligence (AI) investments, responding to the rapid rise of these domains across enterprise IT environments.

Key Conceptual Changes

Application Modeling

Version 5.0 formalizes a major modeling shift: applications are no longer classified under the Solutions layer. Instead, applications are now primarily represented within the Tower layer, where they can be modeled as technology assets and capabilities. This change recognizes that applications are not consumed directly by business stakeholders but are intermediaries used to deliver services and solutions. They now reside mostly in Sub-Towers such as “Business Applications” and “Application Development & Management.”

This clarification allows for improved tracking of application lifecycles, supports better cost attribution, and aligns with enterprise architecture practices that treat applications as assets rather than outcomes.

Tagging Support

Version 5.0 introduces tagging capabilities across the Towers and Solutions layers, allowing organizations to add metadata to taxonomy elements for advanced segmentation, filtering, and reporting. While guidance on tag creation is still developing, the structure allows for eventual adoption of tagging extensions, which may provide standardized tag sets for common use cases (e.g., cloud readiness, ESG relevance, security classification).

Cloud & AI Visibility

To better reflect evolving delivery models and technology priorities, v5.0 enhances support for both cloud and artificial intelligence investments. A dedicated Cloud Services cost pool and sub-pools now enable more accurate financial tracking of public cloud consumption across major vendors. In the Tower layer, the introduction of an AI Models sub-tower supports modeling of platforms and tooling purpose-built for AI workloads. The Solutions layer has also been expanded to include multiple AI-related offerings—such as AI/ML Model Development, AI Platform Services, and Generative AI Solutions—providing clearer visibility into the business-facing outcomes delivered by AI technologies. These updates allow for more granular, end-to-end modeling of AI and cloud resources across cost, infrastructure, and solution domains.

Consumer Layer

The Business Layer introduced in version 4.0 has been renamed the Consumer Layer to better reflect its intended role: identifying and describing the organizational units or roles that consume technology services. The renamed layer is intentionally simplified in version 5.0 to encourage organizations to develop their own consumer hierarchies based on how they report on consumption and value. Future guidance will support common consumer models, but version 5.0 provides a lean baseline to build from.

Structural Updates

Expanded Cost Pool Descriptions

The Cost Pool layer retains the same high-level structure but includes updated descriptions and clarifications across multiple cost pools and sub-pools. These refinements aim to improve alignment with contemporary accounting and IT finance practices and support better mapping from the general ledger. Several updates also reflect the rising costs associated with cloud services, managed services, and labor-intensive support for AI infrastructure.

Tower Layer Enhancements

Numerous new Towers and Sub-Towers have been introduced to reflect growing investment areas and architectural shifts, including:

New Tower for Data, improving visibility into organizational data capabilities and infrastructure
New Sub-Tower: AI Models, capturing AI-specific tooling and workloads
Refined Tower definitions, removing outdated language and improving modeling precision
Expanded applications-related sub-towers, enabling more granular classification

Applications-related sub-towers have been expanded and clarified, and a new tagging capability allows for finer-grained analysis across Towers.

Refined Solutions Layer

The Solutions layer remains a critical interface between the technology organization and the business, but now includes:

More precise definitions that exclude applications as standalone solutions
Updated example solution offerings to improve clarity and alignment
Retired or merged elements to reduce duplication

These updates enable clearer delineation between what is delivered (solutions) and what is used to deliver it (applications, infrastructure, platforms). Solutions can now better reflect modern cloud-first delivery models and include AI-powered capabilities offered as business services.

Additional Updates from the White Paper

The version 5.0 white paper includes new or revised content in several areas:

Tagging guidance has been added to prepare organizations for metadata-driven modeling, even if detailed tag libraries are not yet formalized.
Expanded discussions on TBM layers and views, especially around the separation of consumption from construction.
Clarified definitions for Towers, Solutions, and Consumers to support consistent adoption across teams.
Removed guidance that previously supported now-deprecated modeling practices (e.g., application-based Solutions).
Revised section on Extending the Taxonomy, which now encourages modular extensions aligned to TBM standards and references a forthcoming Taxonomy Extension Toolkit.
New section on Implementing the Taxonomy, replacing earlier adoption guidance with a clearer structure for incorporating the taxonomy into planning, modeling, and reporting processes.
Removed subsections on industry-specific structures and TBM Council governance details to streamline the document and reinforce a focus on taxonomy content.

Summary of Key Changes from v4.1 to v5.0

Conceptual Revisions

Applications removed from Solutions and modeled in Towers instead
Business Layer renamed to Consumer Layer with simplified baseline structure
Tagging capabilities introduced for Towers and Solutions
Cloud and AI modeling explicitly supported via structural additions and tagging

Cost Pools

No structural changes, but multiple descriptions refined for clarity and relevance
Cloud-related cost guidance improved, especially regarding public cloud and SaaS delineation

Towers

New Towers: Data, AI & Automation, Connectivity
Application-focused sub-towers added or revised
Redundant or outdated elements retired

Solutions

Solutions no longer include applications
Example solution offerings updated for clarity
Several elements retired or consolidated

Technology Cost Pools Table

Cost Pool	Cost Sub-Pool	Description	Change from version 4.1
Operating Expenditures (OpEx)
Staffing	Includes salaries, benefits, and other costs associated with internal personnel (e.g. employee, temporary employee, intern), Time & Material contractor, and staff augmentation resources delivering or supporting technology services. Excludes consultant and managed service resources.		Renamed “Internal Labor” cost pool to “Labor Resources”.
	Internal Labor	Costs for internal labor (including salaries, benefits, expenses, occupancy, travel, training, new hire investigation, office furniture, supplies, janitorial services, and other internal labor related expenses) for delivering or supporting technology services.	Renamed “Expense” cost sub pool to “Internal Labor”. Updated description.
	Staff Augmentation	Costs for staff augmentation and Time & Material contractor resources delivering technology services.	New cost sub-pool. Replaces the “External Labor > Expense” cost sub-pool.
	Other Operating	Other labor headcount expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	New cost sub-pool.
Outside Services	Expenses for external personnel providing technology services that do not contribute to organizational headcount. Includes consulting and managed services engaged for specific projects, operations, or support functions, excluding staff augmentation and Time & Material contractors.		Reworded description for consistency and clarity.
	Consulting	Costs for external consulting services, including project-based engagements and advisory support.
	Managed Services	Managed service provider costs for specific operations or project-related activities.
	Other Operating	Other labor expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	New cost sub-pool.
Cloud Services	A category for all public, private, and hybrid cloud services, including IaaS and PaaS, supporting enterprise technology infrastructure and applications. Excludes SaaS, which is categorized in the “Software & SaaS” Cost Pool.		New cost pool created to elevate transparency of cloud investments.
	Cloud Service Provider	External public cloud expenses, including IaaS and PaaS. Excludes SaaS, which is categorized under the “Software & SaaS” Cost Pool.	Moved from the “Outside Services” cost pool. Excluded SaaS expenses to clarify its categorization.
	Other Operating	Other cloud services expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	New cost sub-pool.
Hardware	Includes all physical technology assets such as servers, PCs, storage arrays, network appliances, mobile devices, IP phones, and printers. Excludes property, office space, raised floor facilities, and infrastructure components like racks.		Reworded description for consistency and clarity.
	Lease	Leasing costs for hardware, including payment structures for equipment acquired through leasing agreements.
	Maintenance & Support	Costs associated with maintaining and supporting hardware, including repairs and warranty services.
	Depreciation	Depreciation and amortization of capitalized hardware investments.
	Managed Services	Managed service provider costs related to hardware operations and maintenance.	New cost sub-pool.
	Other Operating	Other hardware expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	Renamed “Expense” cost sub-pool to “Other Operating”. Reworded description for consistency and clarity.
Software & SaaS	Includes the licensing, maintenance, support, and SaaS costs for all software, including operating systems, middleware, databases, and business applications.		Updated cost pool name. Reworded description for consistency and clarity.
	Licensing	Costs for software licenses and renewals. Excludes SaaS, maintenance, and support services.	Reworded description for consistency and clarity.
	Maintenance & Support	Expenses for maintaining and supporting software, including updates and patches for existing licenses.
	Depreciation & Amortization	Depreciation and amortization of capitalized software costs over their accounting life.
	Other Operating	Other software and SaaS expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.
	SaaS	Expenses for software provided as a service (SaaS), including cloud-hosted solutions.	New cost sub-pool.
Data Center Facilities	Includes the floor space, power, cooling, and other utilities costs, environmental controls (e.g., fire suppression), power distribution, and other related costs for managing data center facilities. Excludes personnel and hardware components like servers and storage.		Renamed “Facilities & Power” cost pool to “Data Center Facilities”.
	Lease	Leasing costs for data center facilities, including rental and associated operational expenses.	Reworded description for consistency and clarity.
	Maintenance & Support	Costs associated with maintaining and supporting data center facilities, including repairs and upgrades.
	Depreciation & Amortization	Depreciation and amortization of capitalized data center facilities investments.
	Managed Services	Costs associated with an external service provider who takes responsibility for managing and maintaining an organization’s data center facilities.	New cost sub-pool.
	Other Operating	Other data center facilities expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	Renamed “Expense” cost sub-pool to “Other Operating”. Reworded description for consistency and clarity.
Telecom	Includes all telecommunications charges, such as leased lines, domestic and international voice (including mobile), MPLS, ISP, and other network connectivity charges. Excludes mobile devices, IP phones, and related hardware expenses supported via the Hardware pool.		Reworded description for consistency and clarity.
	Lease	Leasing costs for telecom infrastructure, including circuits and related equipment.
	Maintenance & Support	Expenses for maintaining and supporting telecom infrastructure, including repairs and upgrades.
	Depreciation & Amortization	Depreciation and amortization of capitalized telecom assets over their accounting life.
	Managed Services	Managed service provider costs for telecom-related services.	New cost sub-pool.
	Other Operating	Other telecom expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	Renamed “Expense” cost sub-pool to “Other Operating”. Reworded description for consistency and clarity.
Misc Costs	Miscellaneous or non-standard expenses that do not fit within other defined cost pools, covering irregular or undefined expenditures.		Renamed “Other” cost pool to “Miscellaneous Costs”. Reworded description for consistency and clarity.
	Managed Services	Managed service provider costs unrelated to any other Cost Pool.	New cost sub-pool.
	Other Operating	Miscellaneous or non-standard expenses that cannot qualify for another Cost Sub Pool or insufficient details are available to determine.	Renamed “Other” cost sub-pool to “Other Operating”. Reworded description for consistency and clarity.
Cross Charges	Costs incurred from other internal groups (eg HR, finance, facilities, and other Technology groups).		Renamed “Internal Services” cost pool to “Cross Charges”. Reworded description for consistency and clarity.
Cross Charges	by Internal Department	Costs incurred from other internal groups (e.g. HR, finance, facilities, and other Technology groups).	Reworded description for consistency and clarity.
External Labor	Includes the costs of external personnel required for delivering or supporting IT services, including direct operational activities, support, management, and administration activities.		Retired. Reassign volumes to “Staff Augmentation” cost sub-pool.
External Labor	Expense	External contractor fees, travel, and expenses.
Capital Expenditures (CapEx)
Staffing	Internal Labor Capital	Capitalized internal labor costs related to technology services and project delivery.	Renamed “Capital” cost sub-pool to “Internal Labor Capital”. Reworded description for consistency and clarity.
Staffing	Staff Augmentation Capital	Costs for staff augmentation and Time & Material contractor resources delivering technology services.	New cost sub-pool. Replaces the “External Labor > Capital” cost sub-pool to adhere to best practices for quantifying labor headcount.
Outside Services	Capital	Capitalized costs for external labor services unrelated to headcount, supporting specific projects or initiatives.	Reworded description for consistency and clarity.
Cloud Services	Capital	Capitalized cloud services expenses.	New cost sub-pool.
Hardware	Capital	Capitalized hardware expenses.	Reworded description for consistency and clarity.
Software & SaaS	Capital	Capitalized software & SaaS expenses.
Data Center Facilities	Capital	Capitalized data center facilities expenses.
Telecom	Capital	Capitalized telecom expenses (including capitalized telecom equipment and telecom infrastructure investments).
Misc Costs	Capital	Capitalized costs unrelated to any other Cost Pool.
External Labor	Capital	Capitalized labor (external contractors).	Retired. Reassign volumes to “Staff Augmentation Capital” cost sub-pool.

Technology Resource Towers Table

Tower	Sub-Tower	Description	Change from Version 4.1
Data Center	Purpose-built facilities to securely house computer equipment. Data Centers provide racks/cabinets, clean & redundant power, data connectivity, environmental controls including temperature, humidity and fire suppression, physical security, and the people to run and operate the facility and its infrastructure.		Reworded description for consistency and clarity.
	Enterprise Data Center	Purpose-built facilities providing centralized housing, physical security, and environmental controls for a variety of infrastructure components, including compute, storage, network, and converged systems, essential for enterprise-level operations.
	Other Facilities	Supporting facilities (eg computer rooms, telco closets) within corporate or remote locations to house essential technology equipment securely.
Compute	Devices providing the processing capacity required to execute application logic, manage workflows, and support user transactions. Includes general-purpose and specialized compute resources across physical, virtual, and cloud environments in addition to all associated hardware, labor, and external services directly supporting compute infrastructure.		Reworded description for consistency and clarity.
	AI Compute	Specialized compute resources with high-performance capabilities, including GPU-based servers, optimized explicitly for AI and machine learning workloads.	New sub-tower.
	Servers	Dedicated physical and virtual servers supporting essential applications and data processing needs across the organization. Includes related hardware, software, labor, and support resources. Excludes integrated multifunctional appliances like Converged Infrastructure.	Reworded description for consistency and clarity.
	Converged Infrastructure	Integrated appliances combining compute, storage, and network functionalities within a single solution, designed for streamlined deployment in data centers or similar infrastructure locations.	Reworded description for consistency and clarity.
	Mainframe	Legacy mainframe systems running enterprise-grade applications and operations.	Revised to emphasize the legacy nature of mainframes.
	High Performance Computing (HPC)	Advanced computing resources for scientific, engineering, and complex data simulations, optimized for parallel processing and intensive workloads outside AI-specific applications.	Revised to emphasize HPC applications.
	Quantum	Dedicated compute resources engineered for quantum-native workloads such as quantum optimization, molecular modeling, or cryptographic simulation. Excludes classical or AI-oriented compute resources.	New sub-tower.
	Unix	Servers running vendor-specific, proprietary Unix operating systems (e.g., IBM AIX, Sun Solaris, HP UX); includes hardware, software, labor, and support services.	Retired. Reassign volumes to “Servers” sub-tower.
	Midrange	Servers running IBM AS/400 platform including hardware, software, labor, and support services.	Retired. Reassign volumes to “Servers” sub-tower.
Storage	Centralized and scalable data storage used to support enterprise applications, databases, backups, and unstructured content. Includes high-availability and archival storage solutions deployed across on-premise, cloud, and mainframe environments. Excludes internal device storage integrated into servers, end user devices, and multifunction appliances.		Reworded description for consistency and clarity.
	AI Storage	High-performance storage resources designed to meet the speed and volume demands of AI workloads, supporting rapid data access and retrieval for machine learning and deep learning processes.	New sub-tower.
	Online Storage	Active storage resources like Storage Area Network (SAN) and Network Attached Storage (NAS), supporting centralized, high-availability data access across distributed environments, with configurations for on-premise or cloud storage.	Reworded description for consistency and clarity.
	Offline Storage	Storage solutions for archiving, backup, and disaster recovery, used to protect data and ensure compliance in distributed storage environments, with limited access to enable secure long-term retention.
	Mainframe Online Storage	Online storage arrays dedicated to mainframe environments, providing necessary equipment and support for continuous mainframe operations.
	Mainframe Offline Storage	Storage resources dedicated to mainframe environments, supporting archiving, backup, disaster recovery, and compliance needs.
Network	Infrastructure required to enable secure, high-speed data and voice connectivity across enterprise environments. Supports communication within and between data centers, office buildings, remote locations, and cloud platforms. Includes local and wide area networks, voice infrastructure, and specialized networking to support high-performance or workload-specific needs.		Reworded description for consistency and clarity.
	AI Network	Network infrastructure optimized for AI data transmission, enabling low-latency connections and high data throughput for AI-related tasks.	New sub-tower.
	LAN	Local Area Network infrastructure enabling high-speed, secure connectivity within office environments or data centers, facilitating reliable intra-office communication and device connections.	Previous LAN/WAN sub-tower split for better clarity.
	Voice & Collaboration	Voice resources which enable or distribute voice services through on premise equipment including PBX, VoIP, voicemail, and handsets (excludes telecom and communication services).	Renamed from “Voice” to “Voice & Collaboration” with rephrased description for broader scope.
	WAN	Wide Area Network infrastructure supporting secure, high-speed connections across dispersed locations and data centers, specifically designed for long-distance inter-office communication and global data transport.	Previous LAN/WAN sub-tower split for better clarity.
	Transport	Data network circuits and associated access facilities and services; includes dedicated and virtual data networks and internet access. Also includes…	Retired. Reassign volumes to WAN sub-tower.
Application	Encompasses the full lifecycle and operational support of software applications and the platforms that enable their execution, integration, and interoperability. Includes planning, development, licensing, and sustainment of business and technical applications, as well as internally built and externally acquired software, middleware, orchestration tools, and runtime environments that support scalable and connected software delivery.		Consolidated the Platform tower into Application. Reworded description for consistency and clarity.
	AI Models	Platforms and tools specifically designed for AI development and deployment, including machine learning frameworks and model orchestration.	New sub-tower.
	Blockchain & Tokenization	Platforms for developing and managing blockchain applications, including tokenization solutions for secure and decentralized data and asset management.	New sub-tower.
	Container Orchestration	Resources supporting container lifecycle management, including deployment, scaling, and monitoring for flexible application environments.	Rephrased to highlight container lifecycle management.
	Development	Resources involved with the lifecycle of application development, including planning, design, coding, testing, and deployment packaging.	Renamed from “Application Development” to “Development.”
	Licensing	Software licensing and renewal expenses, including standard vendor entitlements such as patching rights, and version upgrades defined in the license terms.	Consolidation of “Business Software” and “End User Software.”
	Middleware	Middleware resources supporting cross-platform application integration, communication, and information sharing.	Reworded description for consistency and clarity.
	Mainframe Middleware	Middleware resources supporting application and system integration within mainframe environments, enabling data sharing and communication.	Rephrased to highlight mainframe context.
	Support & Operations	Resources for ongoing operations, maintenance, issue resolution, training, and minor updates of existing applications, ensuring consistent performance and reliability.	Renamed from “Application Support & Operations” to “Support & Operations”. Reworded description for consistency and clarity.
	Business Software	Software expenditures including licensing, maintenance and support related to off-the-shelf software purchases.	Retired. Reassign volumes to Licensing & Maintenance sub-tower.
Data	Resources used to structure, manage, govern, and operationalize data assets. Includes databases, metadata, governance frameworks, and data operations that ensure data integrity, interoperability, and alignment to business and compliance requirements.		Created a new tower to consolidate sub-towers related to data.
	Data Operations	Systems, tools, and resources that support enterprise data operations, including data quality, synchronization, interoperability, schema design, and file management. Also includes the acquisition and management of data subscriptions and the processing of high-volume or fast-moving data, particularly unstructured or semi-structured, used in operational workflows.	Combines “Big Data” sub-tower and “Data Operations” sub-tower. Moved to the new Data tower.
	Data Management	Resources involved in managing data and content across the enterprise, including Data Governance, Master Data Management, and Metadata Management. Includes establishing data/content management policies, standards, processes, and procedures and maintaining the enterprise information asset inventory and data set catalogue.	Moved from the Tech Management tower to the new Data tower. Reworded description for consistency and clarity.
	Mainframe Database	Database resources dedicated to mainframe environments, supporting physical storage, management, and database administration.	Revised for mainframe- specific context. Moved to the new Data tower.
	Database	Core database resources managing structured data storage and retrieval for applications, supporting data integrity, access, and administrative management for operational purposes.	Moved from the retired Platform tower to the new Data tower.
	Big Data	Systems and resources for integrating, managing and analyzing high volumes of low density, unstructured data that is received at high rates of velocity.	Retired. Reassign volumes to Data Operations sub-tower.
Delivery	Resources for the monitoring, coordination, governance, and continuous improvement of Technology operations. Includes service management, portfolio oversight, operational command centers, and supporting capabilities that ensure reliable and aligned delivery of Technology services.		Reworded description for consistency and clarity.
	Central Print	Centralized print resources supporting customer billing, documentation, and internal printing needs.	Reassigned from “Output” to “Delivery” Tower. Reworded description for consistency and clarity.
	Client Management	Resources focused on managing relationships with business units, ensuring alignment with business requirements.	Reworded description for consistency and clarity.
	Operations Center	Centralized operations for monitoring and intervention across global infrastructure, supporting stability and reliability.	Reworded description for consistency and clarity.
	Service Management	Resources involved with the incident, problem, and change management activities as part of the IT Service Management process (excludes the Tier 1 help desk). Also includes resources involved with designing, monitoring, reporting, and improving services, and the associated development/maintenance of service catalogs, service measures, and service agreements.	Renamed from “IT Service Management” to “Service Management.” Reworded description for consistency and clarity.
	Tech Portfolio & Project Management	Resources supporting strategic portfolio management and investment in business and technical initiatives, covering project and product oversight, funding, and prioritization. Includes Solution Owners, Project/Program/Portfolio Managers, PMO, AMO, and related resources.	Renamed from “Program, Product & Project Management” to “Portfolio & Investment Management” with rephrased description for strategic emphasis.
Tech Management	Strategic, financial, organizational, and administrative resources that govern and support the Technology organization. Includes enterprise architecture, financial planning, talent management, vendor oversight, and executive leadership embedded in and supporting the Technology organization.		Renamed tower from “IT Management & Strategic Planning” to “Tech Management”.
	Enterprise Architecture	Architectural resources which standardize, integrate, and enhance efficiency across business technology solutions, supporting enterprise-wide strategies.	Reworded description for consistency and clarity.
	Tech Finance	Financial management and TBM resources overseeing budgeting, spending, showbacks/chargebacks, and solution costing.	Renamed from “IT Finance” to “Finance.” Reworded description for consistency and clarity.
	Tech Human Capital Management	Resources embedded within the Technology organization and involved in the acquisition, development, performance management, compensation, and separation of Technology personnel. Included are initial and periodic personnel background investigations and drug testing, as well as training on organizational policies and procedures.	Renamed sub-tower from “IT Human Capital Management” to “Tech Human Capital Management.” Reworded description for consistency and clarity.
	Tech Management & Strategy	Resources supporting strategic planning, governance, and administration of the Technology organization. Includes CIO, CTO, Chief of Staff, senior Technology leaders, and administrative support.	Renamed sub-tower from “IT Management & Strategic Planning” to “Tech Management & Strategy.” Reworded description for consistency and clarity.
	Tech Vendor Management	Vendor management resources focusing on contracts, performance, and delivery with external providers.	Renamed sub-tower from “IT Vendor Management” to “Tech Vendor Management.” Reworded description for consistency and clarity.
Security	Resources that safeguard technology systems, data, and operations. Includes cybersecurity and disaster recovery planning to ensure protection, resilience, and continuity of Technology operations. Excludes risk management and compliance.		Split from the “Security & Compliance” tower.
	Digital Security	Security resources dedicated to proactively protecting enterprise systems and data integrity through policy development, protective measures, real-time threat monitoring, and incident response.	Renamed the sub-tower from “Security” to “Digital Security.” Clarified operational security role.
	Disaster Recovery	Resources dedicated to disaster recovery planning, policy setting, and testing to ensure organizational resilience and continuity.	Reworded description for consistency and clarity.
	Compliance	Resources for setting policy, establishing controls, and measuring compliance to relevant legal and compliance requirements. Optional Level 3 categories include: Data Privacy…	Retired. Consider a sub-tower in the “Risk & Compliance” tower.
Risk & Compliance	Resources supporting the identification, management, and fulfillment of Technology risk, regulatory, data privacy, and compliance obligations. Includes capabilities for risk assessment, audit readiness, legal compliance, and adherence to internal and external control frameworks.		Split from the “Security & Compliance” tower.
	Identity & Access Governance	Resources managing digital identities, authentication, authorization, and governance of access rights (e.g., IAM solutions, privileged access management).	New Sub-towers.
	Regulatory & Audit	Systems and resources supporting compliance reporting, auditing, legal hold, data privacy, and regulatory submission requirements.
	Risk Management	Resources supporting identification, assessing, and mitigating technology, operational, and enterprise risks.
Smart Devices	Resources supporting operational technology through sensor-based input, localized processing, and device-to-device or device-to-cloud communication across industrial, commercial, and workplace settings. Includes embedded, IoT-enabled, and edge-connected devices that monitor, automate, or interact with the physical environment.		New Tower.
	Industrial & Control Systems	Specialized IoT devices and systems that manage or automate physical processes within industrial environments. Includes SCADA systems, PLCs, manufacturing control units, and operational sensors embedded in critical infrastructure.	New sub-towers.
	Intelligent Devices	Edge devices capable of local processing and limited decision-making based on sensor inputs (e.g., smart appliances, embedded controllers).
	Sensors	IoT-enabled sensors for monitoring and data collection across various environments, supporting automation and real-time data-driven insights.
End User	Resources enabling individual productivity and day-to-day technology interaction. Includes user computing equipment, mobile technology, workspace devices, and centralized support channels such as help desks and deskside assistance.		Reworded description for consistency and clarity.
	Conferencing & AV	Equipment and resources for conferencing and audiovisual communication, supporting workforce collaboration.
	Deskside Support	Support resources assisting with moves, setups, and issue resolution.
	Help Desk	Centralized help desk supporting user requests and first-line issue resolution.
	Mobile Devices	Mobile devices supporting individual productivity and communication needs. Includes smart watches and other smart wearables.
	Network Printers	Network-connected printers and printing resources accessible to end users.
	Workspace	Physical devices and peripherals supporting individual workspace needs. Includes physical desktops/laptops, thin client machines, and peripherals (eg monitor, mouse, personal printer, speakers, keyboard). Excludes software, labor, and support resources.
	End User Software	Client related software used to author, create, collaborate and share documents and other content. Examples include…	Retired. Reassign volumes to “Application > Licensing & Maintenance” sub-towers.
Output	Central print services to provide high-volume printing of customer bills, checks, product documentation or other customer support materials. Includes additional post print processing support (e.g. fold, stuff, apply postage, bundle).		Tower no longer required; “Central Print” sub-tower moved to “Delivery.”
Platform	Includes distributed and mainframe databases and middleware systems as well as DBMS software and tools, labor, and outside services.		Retired the Platform tower and moved its sub-towers to Application and the new Data towers.

Technology Solutions Tables

Delivery

Solutions supporting the development, deployment, operation, and sustainment of Workplace, Business, and Shared & Corporate solutions. This includes development services that create or modify business-facing capabilities and support operations that assist users and ensure solution availability and performance.

Category	Name	Description	Change from Version 4.1
Strategy & Planning	Supports enterprise-wide planning, governance, and leadership of the organization’s digital capabilities. Activities in this category include solution consulting, enterprise architecture, innovation and R&D, project and product delivery oversight, and partner/vendor management. It also encompasses strategic planning services traditionally associated with service management frameworks.
	Enterprise Architecture	Enterprise architecture guides organizations through the business, information, process, and technology changes necessary to execute their business and Technology strategies.	Removed references to “IT”
	Business Solution Consulting	Helps the enterprise improve their performance, primarily through the analysis of existing business problems and development of plans for improvement. This includes business relationship management, demand management, business process analysis as well as technology selection.
	Technology Business Management	Solutions supporting business-aligned technology decisions, including cost transparency, financial management, and value optimization.
	Innovation & Ideation	The investment, development, and incubation of new technologies to create new or better solutions which meet unarticulated or existing market needs. Includes new technology solutions and new product incubation solutions.
	Technology Vendor Management	The management of technology suppliers who provide, deliver and support technology products and solutions. Includes solutions across the life cycle of a vendor including selection, negotiation, contracting, procurement, maintenance and subscription renewals, and performance management.
	Program, Product & Project Management	The process of managing software development-focused projects, programs, and products with the intention of improving an organization’s performance.
Development	Plan, design, build, test and release new solutions.
	Design & Development	Provides the planning, design, programming, documenting, testing, and fixing involved in creating and maintaining a software product.
	System Integration	Links together different computing systems and software applications physically or functionally, to act as a coordinated whole. This can be accomplished across systems that reside within the enterprise’s data centers as well as with SaaS solutions that reside in the provider’s facilities.
	Modernization & Migration	Provides the planning, design, and architecture for moving from older, often legacy systems and platforms to newer, more modern systems and platforms. Includes the migration of data, including user accounts, user data, configuration data and other datasets needed for operations in the new environment.
	Testing	Executes programs or applications with the intent of finding errors or other defects. The investigations are conducted to provide stakeholders with information about the quality of the product or solution and allow the business to understand the risks of software implementation. Testing may take multiple forms including functional, system, integration, performance, and usability.
Operations	Monitor, support, manage, and run the enterprise technology systems for the enterprise. Typically provided behind the scenes and not directly user-facing.
	Deployment & Administration	Includes the release management and software distribution solutions to deploy new and/or the most recent software version to the host servers or client computing devices. Also includes ongoing operating system (OS) support and patch management.
	Tech Service Management	Solutions managing incidents, changes, and configurations, including ITSM tools, asset management, and operational tracking.	Confusion with other IT operational services like “Event Management” or “Deployment & Administration.” Replaced “IT” reference with “Technology”.
	Capacity Management	Solutions which ensure that resources are right sized to meet current and future business requirements in a cost-effective manner. Takes into account the expected demand from the business or consumer along with the availability and performance of existing capacity and projects future requirements.	Removed references to “IT” and less emphasis on Technology in preparation of EBM.
	Event Management	Solutions for monitoring resources and applications, recording events, and delivering actionable insights for system optimization.	Replaced “IT” reference with “Technology”. Lack of clear distinction between events and incidents.
	Scheduling	Solutions involved in the execution of tasks required to operate a Technology Service and are often automated using software tools that run batch or online tasks at specific times of the day, week, month or year.	Replaced “IT” reference with “Technology”.
Support	Support the end user community with training, application support, service desk and central print services.
	Application Support	Provides the ongoing operational activities required to keep the application or solution up and running, provide Tier 2 and Tier 3 technical support to more complex or difficult user questions and requests. May also include minor development and validation of smaller application enhancements (e.g., minor changes, new reports).
	Central Print	Provides high-volume and advanced printing for invoices, product literature or other complex documents for mass distribution. May also include folding, envelope stuffing, postage and bundling to expedite distribution.
	Tech Training	Solutions providing structured training programs for users to effectively utilize technology resources, including software, tools, and systems.	Replaced “IT” reference with “Technology”. Improved clarity.
	Service Desk	Centralized solutions for user support, troubleshooting, and issue resolution, delivered through multiple communication channels.	Removed references to “IT”. Improved clarity.
Security & Compliance	Ensure the integrity, protection and proper use of the enterprises technology systems and data.
	Identity & Access Management	Manages digital identities and governs access to systems, data, and services to ensure the right individuals have the appropriate access at the right time. This includes establishing policies, controls, and technologies to support secure authentication, identity lifecycle management, role-based access, and administrative oversight.
	Security Awareness	Programs to educate and train employees on security policies and best practices to safeguard the organization’s physical and digital assets.	Improved clarity.
	Cyber Security & Incident Response	Delivers the capabilities, processes, and technologies to detect, assess, and respond to cybersecurity threats and incidents. This includes real-time monitoring, threat intelligence integration, and coordinated incident response to minimize impact and restore normal operations. Key focus areas include cybersecurity monitoring and security incident response.
	Threat & Vulnerability Management	Identifies, assesses, prioritizes, and mitigates security vulnerabilities across applications, infrastructure, networks, and endpoints to reduce the risk of exploitation. This capability supports continuous threat exposure management through proactive scanning, analysis, and remediation planning.
	Data Privacy & Security	Solutions to ensure the security and privacy of organizational and user data, including encryption, classification, and access controls.	Overlap with “Cyber Security & Incident Response” and “Threat & Vulnerability Management”. Improved clarity.
	Governance, Risk & Compliance	Solutions for setting policies, controls, and compliance measures to address regulatory, legal, and business risk requirements.	Potential overlap with “Business Continuity & Disaster Recovery” in risk and compliance management.
	Business Continuity & Disaster Recovery	Solutions ensuring organizational resilience by restoring operations after disruptive events through disaster recovery capabilities, business continuity policies, and action plans.	Overlap in purpose but lack distinction between the two scopes.
Enabling Platforms	Provide a range of solutions that host and enable other applications.
	Application Hosting	Solutions for hosting and managing applications and web environments, including server provisioning, scalability, and maintenance.	Overlap with “Content Management” and “Development Platform”. Improved clarity.
	Development Platform	Providing an environment and toolset for the efficient development, integration, and testing of applications or application solutions, including microservices. May include an integrated development environment (IDE) for source code editing, version control, build automation and debugging. May include low-code development platforms to support less technical developers to create working software or software features.
	Foundation Platform	Includes the core foundation capabilities provided by large ERP systems as well as the “platform as a service” provided by many SaaS applications. ERP foundation platforms (like SAP R/3 Basis or SAP S/4 HANA) are the technical underpinning that enables the ERP application to function. Typically consists of programs and tools that support the interoperability and portability of ERP applications across systems and databases. Many SaaS applications also provide a platform capability to enable integration and development of additional applications or modules that complement the primary application suite. Examples include Salesforce’s Force.com product, ServiceNow’s Now Platform and Appian.
	Message Bus & Integration	Allows different systems to communicate through a shared set of interfaces. Includes event streaming to multiple applications, subscribe and publish notification solution for enterprise and mobile messaging, task completion alerts and threshold alerts.
	Content Management	Supports the creation and modification of digital content from supporting multiple users in a collaborative environment. Includes records management and digital asset management.
	Search	Provides keyword search functions for web and mobile applications.
	Streaming	Delivers live and on-demand media streams including audio and video.

Infrastructure

Foundational facilities, compute, storage, and network solutions delivered by the Technology organization and directly consumed.

Category	Name	Description	Change from Version 4.1
Compute	Provide the physical and virtual computing systems that run business applications, software tools and system services. Can be dedicated or on-demand and may be provided on-premises or through external managed services or public cloud offerings.
	Compute on Demand	Temporary, scalable compute solutions provisioned automatically in response to triggers or schedules, supporting dynamic workload requirements.	Revised for clarity.
	Mainframe	Transactional and batch-oriented compute solutions supported by a mainframe infrastructure.
	Physical Compute	Variety of compute configurations comprised of physical servers. These are typically distributed compute solutions based on the Windows, Linux, or Unix operating systems for pre-defined configurations of memory, CPU, and storage. Standard operational support includes security hardening, backup, updates, patches, and centralized monitoring.
	Virtual Compute & Containers	Virtualized compute resources delivered on-demand, including containers for application, data, and workload portability.	Revised for clarity.
Data Center	Provide a secure and controlled environment for housing compute, storage, network, and other technology equipment.
	Enterprise Data Center	Facilities designed to securely house Technology equipment with physical security, redundant power, data connectivity, and environmental controls. Includes enterprise-owned, co-located, or service provider-operated data centers with additional services like shipping, assembly, and maintenance.	Improved clarity.
	Other Data Center	Other data center solutions that may be delivered through dedicated secure rooms or telecom closets with a facility.
Data	Provide a variety of data-related services that capture and retrieve transactional activities in a database, store the data in a centralized data warehouse, provide analytical and visualization tools to explore the data and caching technology to distribute information to the edge to improve performance and response times.
	Database	Provides structured and unstructured data storage solutions to support application access, retrieval, and transaction processing.
	Distributed Cache	An in-memory cache solution that helps improve web application performance.
	Data Management	A set of data analytic solutions that automate the movement and transformation of data including extract, transform and load (ETL) processes, data quality management and master data management.
	Data Warehouse	Provides a central repository or set of repositories of integrated data from one or more disparate sources. Stores current and historical data and are used for creating analytical reports for knowledge workers throughout the enterprise.
	Data Analytics & Visualizations	Provides software solutions and BI tools to analyze and communicate information clearly and efficiently to users via graphs, charts and other visual representations including geospatial analytics. Also includes real-time streaming analysis of data by providing low latency, highly available, scalable complex event processing over streaming data in the cloud.
Network	Provide the voice and data network and supporting services such as load balancing, domain services, virtual private network, and the internet to enable communications within and outside the enterprise.
	Domain Solutions	Lookup capabilities to convert domain names (e.g., www.acme.com) into the associated IP address to enable communication between hosts.
	Internet Connectivity	Telecommunication solutions using the public internet to enable communications across the organization including its data centers, office buildings, remote locations, partners, and service providers. Virtual Private Networks may be created to limit access and provide security.
	Load Balancing	Optimizes incoming application/workload requests through load balancing and traffic management to deliver high availability and network performance to applications.
	Virtual Private Network	Offers a secure method to authenticate users and enable access to corporate systems and information. May also isolate and secure environments in the data center across physical and virtual machines and applications.
	Data Network	A selection of network connection offerings that enable direct data communications across the organization including its data centers, office buildings, remote locations as well as partners and service providers (including public cloud service providers) without traversing the public internet. Typically provides a greater level of performance, security, and control.
	Voice Network	Voice circuits to deliver “plain old telephone service” and other advanced features including 800-services, automatic call distribution, voicemail and more. May include terrestrial and non-terrestrial (e.g., satellite) voice communication technologies.
Storage	Persist information, data, files, and other object types ranging from real-time, high-performance data storage to long-term archive storage. Different offerings also provide recovery point objectives to meet the business needs of an application based on a business impact assessment.
	File & Object Storage	Secure and durable object storage where an object can be unstructured data such as documents and media files or structured data like tables.
	Backup & Archive	Secure storage solutions for data backup and long-term archiving, including disk, tape, and cloud-based options.	Overlap with “Networked Storage” in storage services. Improved clarity.
	Networked Storage	Provides a pool of storage to a server for the purposes of hosting data and applications, or to a virtualization environment for the purposes of hosting servers. Networked Storage solutions enable redundancy, ease of management, rapid move/add/change/delete capabilities, and economies of scale. Storage array network (SAN), network attached storage (NAS) and solid state drives (SSD) storage are example technologies.
	Distributed Storage (CDN)	Stores and serves high-bandwidth content at the edge network to reduce latency and improve application performance.

Workplace

User-facing solutions that deliver access, communication, and productivity tools (e.g. client devices, software, and connectivity) to support day-to-day workforce operations.

Category	Name	Description	Change from Version 4.1
Client Computing	Provide physical and virtual devices and associated software and connectivity that enable users to interact with the enterprise’s technology systems and third-party systems.
	Bring Your Own Device	Enables users to bring in their own personal computing devices (laptop, tablet, smartphone) and connect to the organization’s corporate network in accordance with the organization’s security and other standards. Standard support may include connectivity to access business applications, information, and other technology resources, as well as other security, back-up, updates and patches, remote access, and centralized service desk.
	Computer	Computers, workstations, laptop, tablet, and similar devices.	Removed references to “IT” and mention of which department requests can be routed to. Condensed description to allow for customized device packages.
	Mobile	Mobile phones and smartphones.	Removed references to “IT”. Condensed description to allow for customized device packages.
	Virtual Client	The virtualization of desktop and application software enables PC and tablet functionality to be separate from the physical device used to access those functions – whether a fixed or mobile workspace environment. Virtual Workspaces may have different, pre-configured packages of software application and enable access from multiple devices. Advanced desktop management provides higher levels of flexibility, security, backup, and disaster recover capabilities.
Communication & Collaboration	Allow end users to communicate with other people via email or chat, to collaborate through shared workspaces, and to create and print content such as documents, presentations, videos, and other forms.
	Collaboration	Collaborative tools enabling teamwork and document sharing across distributed teams, supporting real-time and asynchronous communication to achieve shared goals.	Overlap with “Communication” in enabling shared work and communication.
	Communication	Solutions enabling communication through email, messaging, conferencing, and voice calls, supporting internal and external collaboration.	Improved clarity.
	Print	A variety of peripheral devices that enable the distribution of information. Specialized devices may offer one or all these solutions – print, copy, and fax. Printing output creates a “hard copy” of digital documents, presentations, spreadsheets, etc. Scan inputs a hardcopy document into a digital format for a computer to use.
	Productivity	End user application software enabling the creation and distribution of information in a variety of formats including documents, presentations, spreadsheet, modeling tools, project management, databases, desktop publishing, web design, graphics and image editing, audio/video editing and CD/DVD recording.
Connectivity	Provide users with access to the enterprise’s technology systems. This includes wired and wireless access while on premise and remote access while away from the enterprise.
	Network Access	A set of connection solutions which enable users to access a private or public network from their client computing device. Once connected, as part of the network they can access business applications and information; and can communicate and collaborate with other users on the network. Often, this may be bundled with a Client Computing solution.
	Remote Access	A set of connection solutions which enable users to access the organization’s internal private network from their client computing device when away from the corporate facilities. Once connected, the user can access the organization’s business applications and information. Often, this may be bundled with a Client Computing solution.

Business

Solutions enabled by the Technology organization to support business capabilities (e.g. product management, customer engagement, and service delivery) that help the enterprise win, serve, and retain customers.

Category	Name	Description	Change from Version 4.1
Product Management	Enables the planning, design, and development of products that deliver business or customer value. This category includes capabilities for managing product roadmaps, gathering requirements, coordinating cross-functional development, and supporting iterative delivery and lifecycle optimization.		Added missing Category description.
	Product Development	Enables product design and development including innovation management, computer aided design, simulation visualization, enterprise feedback, and social product feedback and crowdsourcing.
	Product Planning	Enables product life-cycle management including requirements management, product data management, change and configuration management, manufacturing process management, quality management, product analytics, and risk and compliance management.
Sales & Marketing	Drives customer engagement, demand generation, and revenue growth through data-driven insights, targeted outreach, and sales execution. This category includes capabilities for marketing automation, advertising, customer and product analytics, direct and channel sales management, and digital or in-person selling across B2B and B2C models.
	Customer Analytics	Solutions providing insights into customer behavior, preferences, and trends to drive strategic decisions.
	Customer Sales	Enables B2C commerce platforms, B2B commerce platforms, product configurations, POS platforms and payments.
	Marketing & Advertising	Enables marketing automation, online marketing, mobile marketing, and ad technologies.
	Sales Force & Channel Management	Enables sales force automation, sales enablement and training, partner relationship management and pricing management.
Manufacturing & Delivery	Supports the production and fulfillment of goods and services across physical and digital channels. This category includes capabilities for inventory and warehouse management, production and fabrication, logistics and delivery execution, service workforce deployment, and forward-looking resource planning across supply and demand cycles.
	Inventory & Warehousing	Solutions supporting inventory tracking, supply chain scheduling, warehouse management, and returns management.
	Manufacturing	Solutions enabling the planning, scheduling, and execution of manufacturing processes, including equipment maintenance and production quality assurance.
	Product Delivery	Solutions focused on managing logistics, fleet/transportation, supply-demand matching, and delivery tracking for physical products.
	Service Delivery	Enables the delivery of nontangible solutions including resource scheduling, engagement management, professional services, education, and service quality.
	Resource Planning	Solutions supporting the scheduling and delivery of non-tangible services, such as professional services and customer engagements.
Customer Service	Enables organizations to support, manage, and fulfill customer needs across service interactions and transaction lifecycles. Capabilities in this category span order intake and fulfillment, as well as omnichannel customer care, including issue resolution, knowledge delivery, and field service enablement.
	Order Management	Solutions for managing order lifecycles, including contract management, pricing optimization, billing, and payment processing.
	Customer Care	Solutions enabling customer communication, issue resolution, and support through multi-channel platforms, including knowledge bases, workforce automation, and field service management.

Shared & Corporate

Solutions enabled by the Technology organization to support internal business functions and enterprise operations. These solutions typically automate or enhance shared service functions such as Finance, Human Resources, Legal, and other administrative domains that sustain the organization’s core operating model.

Category	Name	Description	Change from Version 4.1
Finance	Enable the financial management of the enterprise.
	Planning & Management Accounting	Enables the strategic allocation of funds in support of established future and current business goals, including planning, budgeting and forecasting, ad-hoc analysis and reporting to inform and guide leadership in the ongoing determination and understanding of business strategy related financial goals, incentives, progress and impact.
	Revenue Accounting	Enables the comparison of revenue targets to actual achievement. Supervisory responsibility over all transactions and entries (receivables, payables, intercompany movements) that pass into the final periodic accounts of an entity, and support int./ext. analysis and communication of profit on a monthly, quarterly, or annual basis. (Determination of whether this includes the actual lifecycle processing of payments due from customers, is based on entity type, sector, and scale – see Accounts Receivable).
	Accounts Receivable	Enables the complete lifecycle of invoicing and receipts processing to ensure the business is paid by its customers, including Invoicing, payment receipt, processing, error handling, PO setup (as a supplier) reconciliation, reporting and collections.
	General Accounting & Reporting	Enables financial statement preparation (balance sheet, statements of income, cash flows, shareholders’ equity etc.) in accordance with accepted accounting principles. Also includes responsibilities to classify, determine, analyze, interpret, consolidate, and communicate financial information to support up-to-date business decisions for better management & control, and regulatory/legislative compliance (in conjunction with Management Accounting) of costs, assets & equipment. In certain contexts, can include grant activities related to the funding and reporting of non-repayable funds provided to corporate, academic or agency entities.
	Project Accounting	Solutions that enable managing accounts for large investment projects, often requiring significant capital outlays over multiple years. Managing investment against major milestone, product or activity expenditures during the course of a project, supporting project, portfolio and program leadership with insight to understand their progress & efficiency toward target.	Replaced “Applications and services” with “Solutions”.
	Payroll & Time Reporting	Enables the handling of reported time, and the ongoing processing and payment of wages, salaries, and benefits, including quality assurance and error handling (but excl. benefits management). Also inclusive of time keeping, and the capture, aggregation, measurement, validation, and transmission of staff time.
	Accounts Payables & Expense Reimbursement	Solutions to manage outgoing payments to suppliers and reimbursements to employees, including invoice processing and payment issuance.	Overlaps with “Payroll & Time Reporting” and “Accounts Receivable”. Improved clarity.
	Treasury	Enables the management and optimization of daily liquidity, excess cash, and financial risk via investment activities (e.g. hedging, debt instrument purchase/sale, overnight and short-term institutional investments, and funds transfers) focused on supporting ongoing business operations across the entire company, or regionally. Also includes the governance, control, assessment, and risk management activities required to ensure effectiveness.
	Tax	Enables managing the organization’s financial accounts specific to the world-wide management, optimization and payment of tax, and related evidence & documentation. This includes, planning, estimations & analysis of the tax position and impact, related transfer pricing strategies, tax return preparation, timely payment, and required authorizations. It also encompasses the orchestration of record retention in support of regulatory requirements and internal policy.
Workforce	Enables management of the employees and contractors of the business or organization. In the broadest terms, it includes the activities to select, recruit, develop, reward, retain, counsel, and retire employees. Includes the management of employee information including workforce analytics.
	Recruitment	Enables determining and handling employee recruiting, sourcing, and selection, including requirements gathering; advertising; order creation; agency placement; application receipt, review, filtering; candidate & agency contact; applicant screening & investigations; offering & negotiations; records management. Can also include prior employees.
	Employee Transitions & Separation	Enables managing employee (and less commonly vendor staff) transitions of a vertical, horizontal, geographic, mission, or structural nature, including management & administration of programs for: foreign assignment, reassignment, re-deployment, promotion/demotion, separation, outplacement, leave of absence, repatriation, and retirement.
	Workforce Management	Enables managing employee focused processes and information for workforce analysis & reporting; inquiry & resolution; employment verification; HR data / information; refreshing / updating indicators of employee retention and motivation, working with time & attendance systems (excluding items like actual survey or assessment delivery).
	Performance, Retention & Rewards Management	Enables creating frameworks for, and performing the management & administration of, programs for rewarding, motivating, and recognizing employees with the objective of retaining them and enabling career path growth (incl. distributions).
	Benefits Management	Enables the management, administration & processing of employee benefits, benefit plans, staff enrollment, claims, funding & entitlements; and includes analysis and planning, provider selection, employee communications & education, and regulatory compliance.
	Policy Management	Solutions for creating, maintaining, and enforcing policies to govern workforce behavior, compliance, and operational standards.	Improved clarity.
	Employee Development	Enables employees (and less commonly contractors/providers), with skills, knowledge, and/or capability development, and education. This extends to new hire onboarding / orientation; technical or business skills training; safety, security, conduct, ethics & compliance training; procedural and other legal or organizational aspects. (Excludes education as part of employee Transitions). Also includes program & course creation, delivery, management, and reporting.
	Employee Communications & Relations	Enables crafting and execution of employee communications plans, its supporting messages, distribution channels and formats, to initiate interaction for: promoting horizontal or vertical employee engagement across the organization; creating awareness (e.g. of new policy, practices, or other internal / external events or actions of relevance); assessing satisfaction and engagement levels and drivers.
Vendor & Procurement	Enable the procurement of goods and services required for a business to enable its activity including development of sourcing strategies, vendor selection, contract negotiations, ordering of materials & services and ongoing vendor and contract management.
	Sourcing and Procurement	Enables creating strategies, standards, and processes for procuring goods and services from approved sources. Establishes a procurement process that describes the approach, policy, and guidelines for purchasing activities including evaluation & sourcing of suppliers. Creates sourcing relationships to continuously improve price performance. Re-evaluates and assesses of purchasing activities, standards, pricing and impact across the value chain and supplier landscape.
	Supplier Management	Enables evaluating supplier options to select the most effective, efficient, and low risk suppliers. Validates selected suppliers. Use internal/external data, analysis, and feedback to rank and manage strategic and non-strategic suppliers to optimize vendor spend and output, including the ongoing management and reporting of supplier performance (e.g. output quality, delivery cycle times). May also include survey and research activities.
	Contract Management	Enables the intake and management of vendor contracts. Keeping contracts current with routine evaluation. Ensure proactive dissemination of knowledge to key stakeholders regarding renewals, expirations, price changes, volume thresholds or other contract aspects, to provide adequate lead times and avoid lapses in service, or surprise / unplanned expenditures.
Health, Safety, and Environmental	Enables management to provide a safe environment for the organization, environment and residents including policy, oversight, healthcare, occupational safety, and threat assessment.		Changed the Category title to better reflect the nested Names.
	Policy & Governance	Enables determining the desired outcomes, obligations, conduct, and impacts related to personal and environmental health and safety. Creating and implementing the HSE program. Train and educate employees on the HSE program. Oversee and manage the HSE program.	Reworded description for consistency and clarity.
	Oversight & Enforcement	Enables monitoring and oversight of policy adherence and enforcement activities (including investigations) related to environmental, health and safety standards, should activity fall outside of defined processes, regulations, or legislation.
	Healthcare Services	Enables the definition and structuring of health services provided to/by the workforce, to promote preventative health and basic treatment, including the provision of on-site health services.
	Occupational Safety	Enables the programmatic evaluation and management of risks & opportunities that may affect industry-specific or role-related personal health and safety of employees, contractors, or other third parties. Provide required compliance and reporting as required by local and national governing bodies.
Risk, Audit & Compliance	Enables management to proactively measure and mitigate the risk of the business and ensure adherence to regulatory requirements.
	Risk Management	Enables establishing umbrella frameworks, management activities, policy and related procedures and requirements for the entire organization, to defend against risks that may negatively impact the viability, growth, performance, health, stability, competitiveness, preparedness, or reputation of an ongoing concern, state, product or service. Ensures the identification, detection, assessment, monitoring and communication of risk and the execution of risk management activities across all levels of the organization, including all risk facets, including but not limited to sector, organization, operations, compliance, data, personal privacy, cyber, espionage, geo-political, etc.
	Breach Management & Remediation	Enables administering the efforts and activities for breach assessment / estimation of impact and causality, as well as containment and remediation efforts. This may require the creation of plans for corrective action, even in collaboration with government agencies and pertinent professional services firms specialized in remediation efforts relevant to the organization’s operations. Includes generation of new recommendations for implementation by Risk Management to be embedded as part of the ongoing capability/process.
	Business Continuity Planning & Management	Solutions focusing on assessing business impact, creating resilience strategies, and conducting preparedness training to mitigate risks before disruptions occur.	Overlap in purpose but lack distinction between the two scopes.
	Auditing	Enables the internal or external planning, preparation, execution and review of internal control mechanisms, policies, and procedures in order to manage internal controls. Includes observation, reviews, interviews, fact-finding and the generation of recommendations and designs of control activities to be implemented. Monitor and review control effectiveness, remediate control deficiencies, and enable compliance functions. Can also include the implementation and maintenance of technologies and tools to enable internal controls-related activities.
	Investigations	Enables following up on a breach of standard operating procedures to identify, locate and understand the impact of the breach. An investigation can include searching, research, interviews, evidence collection, data preservation and various methods of investigation, as well as the gathering and documentation of findings & observations, and reporting of them.
	Records Management	Enables managing codified information in an organization throughout its life cycle and state/form, from the time of creation or inscription to its access and eventual disposition. This includes identifying, classifying, storing, securing, retrieving, tracking, and destroying or permanently preserving records, including digital and physical.
Legal	Enables legal counsel to support the organization’s governance and operations including discovery, litigation, contract reviews and intellectual property protection.
	Legal Counsel	Enables providing guidance and legal practices to abide by the law involving the practical application of legal theories, laws, regulations, and knowledge to govern the organization’s messaging, product, and business operations. This includes the safeguarding (incl. litigation) and defense of intellectual property, brand value, confidential information, corporate and personal exposure to liability (physical or environment injury, cyber etc.) and many other forms and applications of law.
	Case Management	Enables managing the (mostly) administrative lifecycle of legal cases, including matter management, time and billing, document completion and submittal, monitoring case status, scheduling hearings and meetings, time and billing, orchestration of litigation support, collaboration and communications, record storage and search.
	Contract Review	Enables reviewing and negotiating terms to reach a final draft of a contract that is acceptable to all parties. Contracts may include non-disclosure agreements, master service agreements, statements of work and other types of contracts.
Property & Facility	Enables management to provide the facilities for the organization including development & space planning, physical security, workplace services, fleet management (non-logistics), food services and the maintenance of facilities and equipment.
	Development & Space Planning	Enables planning the use, services, acquisition, and construction or build out, of non-performing or performing real property (whether owned or leased) for the organization. Execution of the planning, approvals, and acquisition of a site, for the build out or installation of real property or assets that may or may not yield direct income or house staff, equipment, or inventory. Creation of long-term vision, strategies, and standards for acquiring, developing, and managing purchased / leased / retained property and improvements.
	Workspace Solutions	Enables provisioning workspaces and related assets, and management of that provisioning effort. The orchestration and/or installation of office, shared community or light industrial spaces according to requirements (e.g. tables, chairs, couches, monitors, AV equipment, privacy screens, cubicles, doors, appliances, lighting, cabling, shelving, racks etc.). Not intended for large scale industrial/plant construction. Excludes Physical Security.
	Physical Security	Solutions managing the physical security of assets and people through barriers, access controls, and monitoring systems.	Improved clarity.
	Operations, Maintenance, Repair & Improvements	Enables preserving and improving productive assets through the planning, managing, and performance of preventative, routine, and critical maintenance work, and occasional improvements to those existing facilities or equipment.
	Fleet Management (non-logistics)	Enables managing vehicles used to support the transportation of the workforce and may include vehicle financing, maintenance, telematics, and scheduling. Vehicles may include cars, vans, trucks, motorized carts, bicycles, and other forms of transportation. Does not include transportation associated with the shipment of the organization’s products or service delivery.
	Food & Beverage	Enables providing and managing on-site food and beverage services for consumption by the organization’s workforce.
Corporate Communications	Enables management to orchestrate internal and external communications aimed at creating a favorable view among stakeholders including public relations, stakeholder relations, government relations, external relations, and community outreach.
	Stakeholder Relations	Enables fostering external relationships with stakeholders of the entity, including investors, government and industry, the board of directors, and the public. This is not related to customer management.
	Government Relations	Enables creating and maintaining relationships with government and industry representatives. Persuading public and government policy at the local, regional, national, and global level (subject to government regulations).
	External Communications	Enables developing and managing relations with media. Develop connections with journalists to solicit critical, third-party endorsements for a product, issue, service, or organization.
	Community Outreach	Solutions to foster community engagement, support outreach programs, and build organizational goodwill through local and global initiatives.	Improved clarity.

Artificial Intelligence

Solutions enabling scalable, adaptive capabilities that enhance productivity, decision-making, and experience. Through technologies such as generative models, agent-based automation, and predictive intelligence, these solutions reduce manual effort, surface actionable insights, and optimize business and operational performance.

Category	Name	Description
Agentic	Operate autonomously or semi-autonomously to execute tasks, coordinate systems, or pursue goals based on high-level input. They often combine planning, memory, reasoning, and interaction capabilities.
	Autonomous Navigation	Enables physical or digital systems to perceive environments, plan routes, and navigate independently using sensor data and real-time decision-making.
	Autonomous Workflow Agent	Performs rule-based and adaptive actions across business or technical workflows with limited or no human intervention, based on goals, context, or learned behavior.
	Intelligent Process Automation (IPA)	Combines robotic process automation with machine learning and analytics to automate multi-step business processes and adapt to changes in context or inputs.
Generative	Create new content, artifacts, or data based on learned patterns. These systems can produce text, code, images, simulations, and other outputs—often enabling new user experiences, accelerating development, or enhancing creativity and ideation.
	Image & Video Generation	Creates synthetic visual content using AI techniques such as generative adversarial networks (GANs) or diffusion models, supporting design, simulation, and media production use cases.
	Speech, Music, and Audio Generation	Generates human-like or stylized audio content, including voice, sound effects, and music, using trained AI models to support creative, accessibility, or automation scenarios.
	Synthetic Data Generation	Creates artificial datasets that replicate the statistical properties of real data, used for training, testing, privacy protection, or bias mitigation in machine learning workflows.
	Text Generation	Produces human-like or domain-specific written content using language models, supporting tasks such as summarization, content drafting, translation, or conversational output.
Interpretive	Extract meaning and structure from unstructured data such as language, images, and audio. These solutions enable classification, tagging, recognition, and contextual understanding, forming the foundation for many intelligent interfaces and analytics capabilities.
	Computer Vision	Enables machines to interpret and act on visual inputs such as images or video by detecting objects, classifying content, and understanding spatial relationships.
	Document Processing	Uses AI to extract, classify, and structure information from unstructured or semi-structured documents such as forms, invoices, or contracts.
	Natural Language Processes	Supports the interpretation and transformation of human language, including language translation, entity extraction, sentiment analysis, and intent detection.
	Speech Recognition & Processing	Converts spoken language into structured text and identifies characteristics such as speaker, emotion, or command intent in real time or recorded audio.
Predictive	Applies statistical models and machine learning to forecast future outcomes, behaviors, or risks based on historical and real-time data. Solutions in this category help anticipate events, such as equipment failures or customer actions, to inform proactive decisions and mitigate risk.
	Predictive Analytics	Applies statistical and machine learning techniques to identify patterns and forecast future outcomes based on historical and real-time data.
	Predictive Maintenance	Forecasts equipment or asset failures using sensor data and usage patterns to optimize maintenance scheduling and reduce unplanned downtime.
	Risk Scoring	Generates probabilistic assessments of risk across domains such as fraud, compliance, credit, or security, using historical data and predictive modeling.
Prescriptive	Uses optimization techniques, rules engines, and AI-driven decision logic to recommend or automate the best course of action in complex scenarios. This category focuses on improving operational efficiency and strategic planning through automated recommendations and scenario-based planning.
	Automated Planning & Scheduling	Uses AI to dynamically generate and adjust task plans, workforce schedules, or resource allocations to optimize time, capacity, or efficiency.
	Decision Optimization	Identifies the most effective course of action among alternatives by modeling constraints, goals, and trade-offs using mathematical optimization or AI techniques.
	Recommendation Service	Delivers personalized content, products, or actions to users or systems by analyzing preferences, context, and behavior patterns in real time.

Taxonomy 4.1

TBM Taxonomy v4.1

Released: March 31, 2022

Resources:

Version 4.1 of the TBM Taxonomy refined the structure and language introduced in version 4.0, continuing to evolve the taxonomy in support of strategic technology decision-making. While no changes were made to the Cost Pool or Solutions layers, this release added new sub-towers to the Tower layer and introduced important conceptual clarifications in the whitepaper.

Most notably, version 4.1 clarified the distinction between layers and views. In previous versions, the terms were sometimes used interchangeably, particularly when discussing Solutions and Business Capabilities. In v4.1, these elements are more clearly defined:

Layers are structured taxonomies (e.g., Cost Pools, Towers, Solutions, Business) used for modeling.
Views are contextual perspectives (e.g., Cost View, Business Capability View) used for communicating or analyzing the data modeled in layers.

The Towers Layer was expanded to reflect a growing emphasis on data and people as foundational technology domains. New sub-towers were introduced for Data Management, Data Operations, and IT Human Capital Management, enhancing the taxonomy’s ability to support organizations investing in governance, analytics, and talent.

Summary of Key Changes from v4.0 to v4.1

Conceptual Clarifications:
- Clear distinction made between layers (taxonomic models) and views (analytical lenses)
- Layers represent structured data; views represent how data is interpreted or analyzed
Tower Additions:
- New sub-towers under Platform and IT Management
  - Data Operations
  - Data Management
  - IT Human Capital Management
Structural Stability:
- No changes to the Cost Pool or Solutions layer structure or definitions
- Change log included in the official data tables for clarity and auditability

Changes Between v4.0 and v4.1

Cost Pool Layer

Change Type	Cost Pool	Cost Sub-Pool	Description
(No changes to cost pool structure or definitions in this version)

Towers Layer

Change Type	Tower	Sub-Tower	Description
Added	IT Management	IT Human Capital Management	New sub-tower introduced in v4.1
Added	IT Management	Data Management	New sub-tower introduced in v4.1
Added	Platform	Data Operations	New sub-tower introduced in v4.1

Solutions Layer

Change Type	Service Type	Service Category	Service Name	Description
(No changes to the Solutions layer in this version)

Taxonomy 4.0

TBM Taxonomy v4.0

Released: December 16, 2020

Resources:

Version 4.0 of the TBM Taxonomy introduced meaningful conceptual refinements to better reflect how technology investments deliver business value. The most visible change was the renaming of the Products & Services Layer to the Solutions Layer. This change clarified that a Solution is a deliverable that takes the form of a Product, Service, or Application—not a combination of them. The updated model shifts attention from categorizing technical components to identifying what IT provides and how those offerings support business capabilities.

Version 4.0 also introduced a new Business Layer, which sits above the Solutions Layer. This layer defines the business capabilities, functions, and value streams that IT solutions enable or support. By explicitly modeling the consumer of the solution, the taxonomy now supports clearer traceability from IT cost and performance to business outcomes. The Business Layer is essential for TBM use cases related to business capability mapping, investment alignment, and portfolio management.

The Towers Layer—previously referred to as IT Resource Towers—was simplified to just Towers, reflecting a broader scope and alignment with evolving infrastructure and platform domains. Two new sub-towers were added under Platform, and several tower definitions were updated to improve clarity and consistency.

In addition to structural changes, the v4.0 whitepaper introduced several important new sections:

A detailed explanation of Solutions as business value constructs
Clarifications on how to extend the taxonomy to model custom services or solutions
New guidance on mapping organizational data to the taxonomy layers
A preview of the future direction of TBM, including references to agile, product-centric funding, and digital transformation use cases

Summary of Key Changes from v3.0.2 to v4.0

Layer Renames:
- Products & Services Layer → Solutions Layer
- IT Resource Towers → Towers
Conceptual Update:
- A Solution is defined as a Product, Service, or Application delivered by IT
- New model emphasizes outcomes over component tracking
Structural Additions:
- Two new sub-towers under Platform: Big Data and Container Orchestration
- Multiple tower definitions updated for accuracy and relevance
Whitepaper Enhancements:
- New guidance on solution modeling, taxonomy extension, and mapping practices
- Forward-looking alignment with Agile, Product Management, and Digital transformation

Changes Between v3.0.2 and v4.0

Cost Pool Layer

Change Type	Cost Pool	Cost Sub-Pool	Description
*(No changes to cost pool structure or definitions in this version)*

Towers Layer (formerly IT Towers)

Change Type	Tower	Sub-Tower	Description
Added	Platform	Big Data	New sub-tower introduced in v4.0
Added	Platform	Container Orchestration	New sub-tower introduced in v4.0
Definition Changed	Application	Business Software	Definition updated to clarify licensing/SaaS distinction
Definition Changed	Compute	Servers	Clarified to include cloud-based compute and virtualized systems
Definition Changed	Delivery	Operations Center	Scope clarified to emphasize centralized support functions

Solutions Layer (formerly Products & Services Layer)

Change Type	Service Type	Service Category	Service Name	Description
Moved	Delivery	Development	Design & Development	Moved from Delivery Services > Development
Moved	Delivery	Development	System Integration	Moved from Delivery Services > Development
Added	Delivery	Development	Modernization & Migration	New service introduced in v4.0
Moved	Delivery	Development	Testing	Moved from Delivery Services > Development
Moved	Delivery	Operations	Capacity Management	Moved from Delivery Services > Operations
Moved	Delivery	Operations	Deployment & Administration	Moved from Delivery Services > Operations
Moved	Delivery	Operations	Event Management	Moved from Delivery Services > Operations
Moved	Delivery	Operations	IT Service Management	Moved from Delivery Services > Operations
Moved	Delivery	Operations	Scheduling	Moved from Delivery Services > Operations
Moved	Delivery	Security & Compliance	Business Continuity & Disaster Recovery	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Governance, Risk & Compliance	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Identity & Access Management	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Security Awareness	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Cyber Security & Incident Response	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Threat & Vulnerability Management	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Security & Compliance	Data Privacy & Security	Moved from Delivery Services > Security & Compliance
Moved	Delivery	Strategy & Planning	Business Solution Consulting	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Strategy & Planning	Enterprise Architecture	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Strategy & Planning	Innovation & Ideation	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Strategy & Planning	IT Vendor Management	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Strategy & Planning	Program, Product & Project Management	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Strategy & Planning	Technology Business Management	Moved from Delivery Services > Strategy & Planning
Moved	Delivery	Support	Application Support	Moved from Delivery Services > Support
Moved	Delivery	Support	Central Print	Moved from Delivery Services > Support
Moved	Delivery	Support	IT Training	Moved from Delivery Services > Support
Moved	Delivery	Support	Service Desk	Moved from Delivery Services > Support
Moved	Workplace	Client Computing	Bring Your Own Device	Moved from End User Services > Client Computing
Moved	Workplace	Client Computing	Computer	Moved from End User Services > Client Computing
Moved	Workplace	Client Computing	Mobile	Moved from End User Services > Client Computing
Moved	Workplace	Client Computing	Virtual Client	Moved from End User Services > Client Computing
Moved	Workplace	Communication & Collaboration	Collaboration	Moved from End User Services > Communication & Collaboration
Moved	Workplace	Communication & Collaboration	Communication	Moved from End User Services > Communication & Collaboration
Moved	Workplace	Communication & Collaboration	Print	Moved from End User Services > Communication & Collaboration
Moved	Workplace	Communication & Collaboration	Productivity	Moved from End User Services > Communication & Collaboration
Moved	Workplace	Connectivity	Network Access	Moved from End User Services > Connectivity
Moved	Workplace	Connectivity	Remote Access	Moved from End User Services > Connectivity
Moved	Infrastructure	Compute	Compute on Demand	Moved from Infrastructure Services > Compute
Moved	Infrastructure	Compute	Mainframe	Moved from Infrastructure Services > Compute
Moved	Infrastructure	Compute	Physical Compute	Moved from Infrastructure Services > Compute
Moved	Infrastructure	Compute	Virtual Compute & Containers	Moved from Infrastructure Services > Compute
Moved	Infrastructure	Data Center	Enterprise Data Center	Moved from Infrastructure Services > Data Center
Moved	Infrastructure	Data Center	Other Data Center	Moved from Infrastructure Services > Data Center
Moved	Infrastructure	Network	Data Network	Moved from Infrastructure Services > Network
Moved	Infrastructure	Network	Domain Services	Moved from Infrastructure Services > Network
Moved	Infrastructure	Network	Internet Connectivity	Moved from Infrastructure Services > Network
Moved	Infrastructure	Network	Load Balancing	Moved from Infrastructure Services > Network
Moved	Infrastructure	Network	Virtual Private Network	Moved from Infrastructure Services > Network
Moved	Infrastructure	Network	Voice Network	Moved from Infrastructure Services > Network
Moved	Infrastructure	Storage	Backup & Archive	Moved from Infrastructure Services > Storage
Moved	Infrastructure	Storage	Networked Storage	Moved from Infrastructure Services > Storage
Moved	Infrastructure	Storage	Distributed Storage (CDN)	Moved from Infrastructure Services > Storage
Moved	Infrastructure	Storage	File & Object Storage	Moved from Infrastructure Services > Storage
Moved	Platform	Application	Application Hosting	Moved from Platform Services > Application
Moved	Platform	Application	Content Management	Moved from Platform Services > Application
Added	Platform	Application	Development Platform	New service introduced in v4.0
Moved	Platform	Application	Foundation Platform	Moved from Platform Services > Application
Moved	Platform	Application	Decision Intelligence & Automation	Moved from Platform Services > Application
Moved	Platform	Application	Message Bus & Integration	Moved from Platform Services > Application
Moved	Platform	Application	Search	Moved from Platform Services > Application
Moved	Platform	Application	Streaming	Moved from Platform Services > Application
Moved	Platform	Data	Data Analytics & Visualizations	Moved from Platform Services > Data
Moved	Platform	Data	Data Management	Moved from Platform Services > Data
Moved	Platform	Data	Data Warehouse	Moved from Platform Services > Data
Moved	Platform	Data	Database	Moved from Platform Services > Data
Moved	Platform	Data	Distributed Cache	Moved from Platform Services > Data
Moved	Business	Customer Service	Customer Care	Moved from Business Services > Customer Service
Moved	Business	Customer Service	Order Management	Moved from Business Services > Customer Service
Moved	Business	Manufacturing & Delivery	Inventory & Warehousing	Moved from Business Services > Manufacturing & Delivery
Moved	Business	Manufacturing & Delivery	Manufacturing	Moved from Business Services > Manufacturing & Delivery
Moved	Business	Manufacturing & Delivery	Product Delivery	Moved from Business Services > Manufacturing & Delivery
Moved	Business	Manufacturing & Delivery	Resource Planning	Moved from Business Services > Manufacturing & Delivery
Moved	Business	Manufacturing & Delivery	Service Delivery	Moved from Business Services > Manufacturing & Delivery
Moved	Business	Sales & Marketing	Customer Analytics	Moved from Business Services > Sales & Marketing
Moved	Business	Sales & Marketing	Customer Sales	Moved from Business Services > Sales & Marketing
Moved	Business	Sales & Marketing	Marketing & Advertising	Moved from Business Services > Sales & Marketing
Moved	Business	Sales & Marketing	Sales Force & Channel Management	Moved from Business Services > Sales & Marketing
Moved	Business	Product Management	Product Development	Moved from Business Services > Product Management
Moved	Business	Product Management	Product Planning	Moved from Business Services > Product Management
Moved	Shared & Corporate	Finance	Planning & Management Reporting	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Revenue Accounting	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Accounts Receivable	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	General Accounting & Reporting	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Project Accounting	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Payroll & Time Reporting	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Accounts Payables & Expense Reimbursement	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Treasury	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Finance	Tax	Moved from Shared Services > Finance Services
Moved	Shared & Corporate	Workforce	Recruitment	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Employee Transitions & Separation	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Workforce Management	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Performance, Retention & Rewards Management	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Benefits Management	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Policy Management	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Employee Development	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Workforce	Employee Communications & Relations	Moved from Shared Services > Workforce Services
Moved	Shared & Corporate	Vendor & Procurement	Sourcing and Procurement	Moved from Shared Services > Vendor & Procurement Services
Moved	Shared & Corporate	Vendor & Procurement	Supplier Management	Moved from Shared Services > Vendor & Procurement Services
Moved	Shared & Corporate	Vendor & Procurement	Contract Management	Moved from Shared Services > Vendor & Procurement Services
Moved	Shared & Corporate	Health, Safety, Security & Environmental	Policy & Governance	Moved from Shared Services > Health, Safety, Security & Environmental Services
Moved	Shared & Corporate	Health, Safety, Security & Environmental	Oversight & Enforcement	Moved from Shared Services > Health, Safety, Security & Environmental Services
Moved	Shared & Corporate	Health, Safety, Security & Environmental	Healthcare Services	Moved from Shared Services > Health, Safety, Security & Environmental Services
Moved	Shared & Corporate	Health, Safety, Security & Environmental	Occupational Safety	Moved from Shared Services > Health, Safety, Security & Environmental Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Risk Management	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Breach Management & Remediation	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Business Continuity Planning & Management	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Auditing	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Investigations	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Risk, Audit & Compliance	Records Management	Moved from Shared Services > Risk, Audit & Compliance Services
Moved	Shared & Corporate	Legal	Legal Counsel	Moved from Shared Services > Legal Services
Moved	Shared & Corporate	Legal	Case Management	Moved from Shared Services > Legal Services
Moved	Shared & Corporate	Legal	Contract Review	Moved from Shared Services > Legal Services
Moved	Shared & Corporate	Property & Facility	Development & Space Planning	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Property & Facility	Workspace Services	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Property & Facility	Physical Security	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Property & Facility	Operations, Maintenance, Repair & Improvements	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Property & Facility	Fleet Management (non-logistics)	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Property & Facility	Food & Beverage	Moved from Shared Services > Property & Facility Services
Moved	Shared & Corporate	Corporate Communication	Stakeholder Relations	Moved from Shared Services > Corporate Communication Services
Moved	Shared & Corporate	Corporate Communication	Government Relations	Moved from Shared Services > Corporate Communication Services
Moved	Shared & Corporate	Corporate Communication	External Communications	Moved from Shared Services > Corporate Communication Services
Moved	Shared & Corporate	Corporate Communication	Community Outreach	Moved from Shared Services > Corporate Communication Services

Taxonomy 3.0.2

TBM Taxonomy v3.0.2

Released: November 2, 2018
Resources:

Version 3.0.2 of the TBM Taxonomy delivered the most substantial update since the introduction of the Platform Tower in v2.1. This release focused on expanding taxonomy coverage, improving clarity, and aligning with evolving enterprise service models. While it preserved the structural integrity of the Cost Pool and Tower layers, it introduced significant enhancements to taxonomy descriptions and the Products & Services layer.

Most notably, the Services Layer was renamed to the Products & Services Layer, acknowledging that IT delivers more than services alone—it also provides products and enabling platforms. This change marked a shift in perspective, aligning the taxonomy with emerging trends in platform delivery, digital services, and enterprise-facing product models.

The taxonomy also introduced tower-level definitions for the first time. Prior releases defined sub-towers, but v3.0.2 expanded these descriptions upward to help organizations better interpret and apply the taxonomy at a summary level.

Finally, a wide range of updates were made to the Products & Services layer, including the addition of new services related to identity management, cybersecurity, collaboration, and financial operations. Several legacy services were deprecated or consolidated to reflect modern delivery practices and reduce redundancy.

Summary of Key Changes from v2.1 to v3.0.2

Layer Rename:
- Services Layer renamed to Products & Services Layer to reflect a broader scope of IT offerings
Tower-Level Definitions Added:
- Definitions introduced for each top-level tower, supplementing existing sub-tower descriptions
Expanded Service Coverage:
- New services added in categories such as:
  - Security & Compliance
  - Collaboration Services
  - Identity & Access Management
  - Accounts Payable, Tax Management, Customer Management
Service Realignment:
- Dozens of services were reorganized under new types or categories to improve clarity and alignment with IT service management practices
Legacy Services Removed:
- Obsolete services removed from the taxonomy, including:
  - Tape Backup
  - Patch Management
  - Batch Job Scheduling
  - System Monitoring
Cost Pool and Tower Layers Stabilized:
- No structural changes to the Cost Pool layer
- No new towers or sub-towers added; tower structure from v2.1 remained intact

Changes Tables

Cost Pool Layer

Change Type	Cost Pool	Cost Sub-Pool	Description
Definition Added	All Cost Pools		Cost Pool-level definitions introduced for the first time in the whitepaper.

IT Tower Layer

Change Type	IT Tower	IT Sub-Tower	Description
Definition Added	All IT Towers		IT Tower-level definitions introduced in the whitepaper to complement existing sub-tower definitions.

Products & Services Layer

Change Type	Service Type	Service Category	Service Name	Description
Added	Delivery Services	Security & Compliance	Identity & Access Management	New service introduced in v3.0
Added	Delivery Services	Security & Compliance	Security Awareness	New service introduced in v3.0
Added	Delivery Services	Security & Compliance	Cyber Security & Incident Response	New service introduced in v3.0
Added	Delivery Services	Security & Compliance	Threat & Vulnerability Management	New service introduced in v3.0
Added	Delivery Services	Security & Compliance	Data Privacy & Security	New service introduced in v3.0
Added	Platform Services	Application	Foundation Platform	New service introduced in v3.0
Added	Platform Services	Application	Decision Intelligence & Automation	New service introduced in v3.0
Moved	Business Services	Customer Service	Customer Care	Moved from Business Application Services > Customer Service
Moved	Business Services	Customer Service	Order Management	Moved from Business Application Services > Customer Service
Moved	Business Services	Manufacturing & Delivery	Inventory & Warehousing	Moved from Business Application Services > Manufacturing & Delivery
Moved	Business Services	Manufacturing & Delivery	Manufacturing	Moved from Business Application Services > Manufacturing & Delivery
Moved	Business Services	Manufacturing & Delivery	Product Delivery	Moved from Business Application Services > Manufacturing & Delivery
Moved	Business Services	Manufacturing & Delivery	Resource Planning	Moved from Business Application Services > Manufacturing & Delivery
Moved	Business Services	Manufacturing & Delivery	Service Delivery	Moved from Business Application Services > Manufacturing & Delivery
Moved	Business Services	Sales & Marketing	Customer Analytics	Moved from Business Application Services > Sales & Marketing
Moved	Business Services	Sales & Marketing	Customer Sales	Moved from Business Application Services > Sales & Marketing
Moved	Business Services	Sales & Marketing	Marketing & Advertising	Moved from Business Application Services > Sales & Marketing
Moved	Business Services	Sales & Marketing	Sales Force & Channel Management	Moved from Business Application Services > Sales & Marketing
Moved	Business Services	Product Management	Product Development	Moved from Business Application Services > Product Management
Moved	Business Services	Product Management	Product Planning	Moved from Business Application Services > Product Management
Added	Shared Services	Finance Services	Planning & Management Reporting	New service introduced in v3.0
Moved	Shared Services	Finance Services	Revenue Accounting	Moved from Business Application Services > Finance
Added	Shared Services	Finance Services	Accounts Receivable	New service introduced in v3.0
Added	Shared Services	Finance Services	General Accounting & Reporting	New service introduced in v3.0
Added	Shared Services	Finance Services	Project Accounting	New service introduced in v3.0
Added	Shared Services	Finance Services	Payroll & Time Reporting	New service introduced in v3.0
Added	Shared Services	Finance Services	Accounts Payables & Expense Reimbursement	New service introduced in v3.0
Moved	Shared Services	Finance Services	Treasury	Moved from Business Application Services > Finance
Moved	Shared Services	Finance Services	Tax	Moved from Business Application Services > Finance
Added	Shared Services	Workforce Services	Recruitment	New service introduced in v3.0
Added	Shared Services	Workforce Services	Employee Transitions & Separation	New service introduced in v3.0
Moved	Shared Services	Workforce Services	Workforce Management	Moved from Business Application Services > Human Resources
Added	Shared Services	Workforce Services	Performance, Retention & Rewards Management	New service introduced in v3.0
Added	Shared Services	Workforce Services	Benefits Management	New service introduced in v3.0
Added	Shared Services	Workforce Services	Policy Management	New service introduced in v3.0
Added	Shared Services	Workforce Services	Employee Development	New service introduced in v3.0
Added	Shared Services	Workforce Services	Employee Communications & Relations	New service introduced in v3.0
Added	Shared Services	Vendor & Procurement Services	Sourcing and Procurement	New service introduced in v3.0
Added	Shared Services	Vendor & Procurement Services	Supplier Management	New service introduced in v3.0
Added	Shared Services	Vendor & Procurement Services	Contract Management	New service introduced in v3.0
Added	Shared Services	Health, Safety, Security & Environmental Services	Policy & Governance	New service introduced in v3.0
Added	Shared Services	Health, Safety, Security & Environmental Services	Oversight & Enforcement	New service introduced in v3.0
Added	Shared Services	Health, Safety, Security & Environmental Services	Healthcare Services	New service introduced in v3.0
Added	Shared Services	Health, Safety, Security & Environmental Services	Occupational Safety	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Risk Management	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Breach Management & Remediation	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Business Continuity Planning & Management	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Auditing	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Investigations	New service introduced in v3.0
Added	Shared Services	Risk, Audit & Compliance Services	Records Management	New service introduced in v3.0
Added	Shared Services	Legal Services	Legal Counsel	New service introduced in v3.0
Added	Shared Services	Legal Services	Case Management	New service introduced in v3.0
Added	Shared Services	Legal Services	Contract Review	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Development & Space Planning	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Workspace Services	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Physical Security	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Operations, Maintenance, Repair & Improvements	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Fleet Management (non-logistics)	New service introduced in v3.0
Added	Shared Services	Property & Facility Services	Food & Beverage	New service introduced in v3.0
Added	Shared Services	Corporate Communication Services	Stakeholder Relations	New service introduced in v3.0
Added	Shared Services	Corporate Communication Services	Government Relations	New service introduced in v3.0
Added	Shared Services	Corporate Communication Services	External Communications	New service introduced in v3.0
Added	Shared Services	Corporate Communication Services	Community Outreach	New service introduced in v3.0
Removed	Delivery Services	Security & Compliance	Security	Service removed in v3.0
Removed	Platform Services	Application	Machine Learning & Artificial Intelligence	Service removed in v3.0
Removed	Business Application Services	Cross Function Capabilities	Corporate Communications	Service removed in v3.0
Removed	Business Application Services	Cross Function Capabilities	Enterprise Knowledge Management	Service removed in v3.0
Removed	Business Application Services	Cross Function Capabilities	Legal	Service removed in v3.0
Removed	Business Application Services	Facilities & Assets	Equipment	Service removed in v3.0
Removed	Business Application Services	Facilities & Assets	Facilities	Service removed in v3.0
Removed	Business Application Services	Finance	Accounts Payable	Service removed in v3.0
Removed	Business Application Services	Finance	Consolidation	Service removed in v3.0
Removed	Business Application Services	Finance	Financial Planning	Service removed in v3.0
Removed	Business Application Services	Finance	General Accounting	Service removed in v3.0
Removed	Business Application Services	Finance	Internal Control	Service removed in v3.0
Removed	Business Application Services	Finance	Payroll	Service removed in v3.0
Removed	Business Application Services	Finance	Procurement	Service removed in v3.0
Removed	Business Application Services	Human Resources	Recruiting	Service removed in v3.0
Removed	Business Application Services	Human Resources	Talent Management	Service removed in v3.0

Taxonomy 2.1

TBM Taxonomy v2.1

Released: March 1, 2018

Resources:

Version 2.1 of the TBM Taxonomy built on the three-layer structure introduced in version 2.0, refining how technology resources, services, and costs are modeled. This release marked an important step in the taxonomy’s evolution by introducing formal service definitions, clarifying naming conventions, and extending support for emerging platform-based architectures.

Most notably, v2.1 introduced a new Platform Tower, which reorganized several sub-towers previously housed under Compute or Application. This change recognized the increasing architectural significance of middleware, databases, and mainframe environments. The IT Management Tower was also expanded with sub-towers that better represent internal finance, vendor strategy, and IT governance functions.

In the Service layer, new services were added to reflect delivery management, event handling, and emerging AI capabilities. Definitions were added across all services to promote consistent interpretation and reporting.

At the Cost Pool layer, Subscription was retired and replaced with a new Licensing sub-pool under Software, improving alignment with financial reporting practices. Despite these refinements, v2.1 maintained backward compatibility with v2.0 by preserving the majority of structural elements and reinforcing guidance for taxonomy extension.

Summary of Key Changes from v2.0 to v2.1

Service Definitions Introduced:
- First appearance of descriptive service definitions across all categories
Platform Tower Introduced:
- Created to centralize middleware, mainframe, and platform elements
- Sub-towers including Middleware and Mainframe Middleware moved from other towers
New Sub-Towers in IT Management:
- IT Finance
- IT Vendor Management
- IT Management & Strategic Planning
New Services Added:
- Event Management, Scheduling
- Program, Product & Project Management
- Machine Learning & Artificial Intelligence
Cost Pool Adjustment:
- Licensing added under Software
- Subscription removed
Conceptual Refinement:
- The existing “TBM Model” was renamed the Conceptual Model and supported by clearer narrative

Changes Between v2.0 and v2.1

Cost Pool Layer

Change Type	First Level Element	Second Level Element	Description
Renamed	Software	Licensing	Renamed from “Subscription” to better reflect software cost classification practices in SaaS and license-based models.

IT Tower Layer

Change Type	First Level Element	Second Level Element	Description
Added	Compute	High Performance Computing	New sub-tower to track cost of parallel compute systems used in research and simulations.
Added	Platform	—	New top-level tower introduced to represent reusable infrastructure services.
Moved	Platform	Database	Previously under “Application”.
Moved	Platform	Middleware	Previously under “Application”.
Moved	Platform	Mainframe Database	Previously under “Compute”.
Moved	Platform	Mainframe Middleware	Previously under “Compute”.

Services Layer

Change Type	First Level Element	Second Level Element	Description
Moved	Platform	Database	Previously under “Application”.
Moved	Platform	Middleware	Previously under “Application”.
Moved	Platform	Mainframe Database	Previously under “Compute”.
Moved	Platform	Mainframe Middleware	Previously under “Compute”.
Added	Platform	Foundation Platform	New cross-cutting service representing core infrastructure enablement.
Added	Business Services	Order Management	New business-facing service introduced in v2.1.
Added	Shared Services	Facility & Equipment Maintenance & Repair	New facility-oriented service added under shared/corporate services.

Taxonomy 2.0

TBM Taxonomy v2.0

Released: October 31, 2016

Resources:

Version 2.0 marked a significant formalization of the TBM Taxonomy. It preserved the structure and categories from version 1.0 but introduced key advancements in how the taxonomy was interpreted, implemented, and governed.

Major changes from v1.0:

First formal definitions for services: The services shown in v1.0 were named but not described. Version 2.0 added detailed definitions for each service and grouped them under delivery, infrastructure, platform, workplace, business, and shared services.
Introduction of the TBM Conceptual Model: A new diagram illustrated how costs flow from the general ledger through cost pools and towers into services and business outcomes. This model became central to how the taxonomy was explained and implemented.
Introduction of “Views”: Finance, IT, and Business Views were added to guide how stakeholders interpret TBM data. Though initially aligned with the taxonomy layers, these views signaled a shift toward role-based consumption of TBM insights.
Formal extensibility and governance guidance: New rules clarified how organizations could extend the taxonomy—adding custom sub-categories or sub-tower elements—without altering the standard definitions that underpin benchmarks.

No structural elements were deprecated.
All cost pools, sub-pools, towers, and sub-towers from v1.0 remained intact, with enhanced definitions and implementation guidance.

Taxonomy 1.0

TBM Taxonomy v1.0

Released: November 2013

Resources:

Whitepaper (PDF)

Taxonomy Graphics (PPT)

Data Tables (CSV)

Version 1.0 of the TBM Taxonomy introduced a complete and layered model for categorizing IT costs and resources. Developed in collaboration with early adopters of Technology Business Management, this version served as the foundation for aligning financial transparency with technology service delivery.

The taxonomy was divided into three layers:

Cost Pool Layer: Defined nine core cost pools (e.g., Internal Labor, Hardware, Software) and their associated sub-pools (e.g., Expense, Lease, Depreciation & Amortization). These categories were designed for compatibility with general ledger structures.
IT Tower Layer: Included major towers such as Compute, Network, Storage, Application, and End User, each with detailed sub-towers. Mode of delivery distinctions (e.g., physical, virtual, cloud) were supported via sub-tower elements.
Service Layer: While the taxonomy graphics showed a rich structure of services and applications—including groupings like Cloud Ops, App Dev, Field Support, and LoB Software—this version did not define those services in detail.

Although version 1.0 lacked formal service definitions, it provided a comprehensive structure and naming convention, setting the stage for future benchmarking, transparency, and extensibility. It emphasized the principle of layered cost modeling and reserved the right to extend the taxonomy without compromising comparability.

Join the TBM community: where innovators and leaders converge

The TBM Council is your gateway to a treasure trove of knowledge: think cutting-edge research papers, insightful case studies, and vibrant community forums where you can exchange ideas, tackle challenges, and celebrate successes with fellow practitioners.

We’re calling on organizations and forward-thinking individuals to dive into the TBM community. Participate in our events, engage in our discussions, and tap into a vast reservoir of knowledge. This isn’t just about networking; it’s about contributing to and benefiting from the collective wisdom in navigating the dynamic world of cloud computing.

Technology Business Management (TBM) Taxonomy

What is TBM?

Upcoming Events

The TBM Framework: Connecting Technology to Business Value

The TBM Taxonomy

What’s New in Version 5.0

Why the TBM Taxonomy Matters

Who Should Use the TBM Taxonomy

Structure of the TBM Taxonomy

Cost Pool Layer

Technology Resource Towers

Solutions Layer

Business Layer

Understanding Views

What Comes Next

TBM Taxonomy v5.0

Key Conceptual Changes

Application Modeling

Tagging Support

Consumer Layer

Structural Updates

Expanded Cost Pool Descriptions

Tower Layer Enhancements

Refined Solutions Layer

Additional Updates from the White Paper

Summary of Key Changes from v4.1 to v5.0

Technology Cost Pools Table

Technology Resource Towers Table

Technology Solutions Tables

Delivery

Infrastructure

Workplace

Business

Shared & Corporate

Artificial Intelligence

TBM Taxonomy v4.1

TBM Taxonomy v4.0

TBM Taxonomy v3.0.2

TBM Taxonomy v2.1

TBM Taxonomy v2.0

TBM Taxonomy v1.0

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