From Ledger to Service

Educause Annual Conference 2026 - Poster session Session Abstract: Higher education IT organizations are under increasing pressure to explain costs, demonstrate value, and support fact based decision making—yet traditional financial accounting structures rarely align with how IT services are delivered or consumed. This poster presents Penn State IT’s journey to develop a scalable, repeatable IT Cost of Services (IT COS) model grounded in the Technology Business Management (TBM) framework. By recasting general ledger data into service offerings and allocating labor and indirect costs using transparent business rules, Penn State is enabling more meaningful conversations about cost, consumption, performance, and value. The session outlines the collaborative operating model between Financial Operations, the Service Management Office, and Service Offering Owners; describes practical methods for mapping expenses to services; and shares early insights, challenges, and lessons learned. Attendees will leave with actionable strategies for advancing IT cost transparency without waiting for perfect data or tools.