# COST03-BP03: Identify cost attribution categories

## Description

Define categories cho cost allocation.

## Implementation Guidance

- Define cost centers
- Identify allocation dimensions
- Create chargeback/showback model
- Map resources to owners
- Review attribution accuracy

## Risk Level

Low - Poor attribution reduces accountability.

## Related Best Practices

- [COST03-BP02](COST03-BP02-Tagging-Strategy.md)
- [COST02-BP03](../COST02-Expenditure-Usage-Awareness/COST02-BP03-Account-Structure.md)
