<s>
IT	O
chargeback	O
and	O
IT	O
showback	B-Application
(	O
memo-back	O
)	O
are	O
two	O
policies	O
used	O
by	O
information	B-General_Concept
technology	I-General_Concept
(	O
IT	O
)	O
departments	O
to	O
allocate	O
and/or	O
bill	O
the	O
costs	O
associated	O
with	O
each	O
department	O
's	O
or	O
division	O
's	O
usage	O
.	O
</s>
<s>
The	O
rise	O
of	O
subscription-based	O
computing	O
services	O
(	O
cloud	B-Architecture
computing	I-Architecture
)	O
may	O
make	O
chargeback	O
mechanisms	O
more	O
palatable	O
.	O
</s>
<s>
Around	O
2010	O
,	O
the	O
concept	O
of	O
IT	O
showback	B-Application
emerged	O
to	O
keep	O
the	O
advantages	O
of	O
chargeback	O
without	O
some	O
of	O
its	O
drawbacks	O
.	O
</s>
<s>
Showback	B-Application
consists	O
of	O
providing	O
IT	O
management	O
,	O
departments	O
,	O
and	O
corporate	O
management	O
with	O
an	O
analysis	O
of	O
the	O
IT	O
costs	O
due	O
to	O
each	O
department	O
,	O
without	O
actually	O
cross-charging	O
those	O
costs	O
.	O
</s>
