AZ-900 Practice Question 88: Tags Cost Allocation Reporting
Microsoft Azure Fundamentals (AZ-900) · Test 9 · question 8 of 10
Three departments share one Azure subscription. Finance wants a monthly report that breaks down Azure spend by department, so each one can be charged back for its own usage. What should be done to make that breakdown possible?
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Answer:
Tags are name-value pairs applied to resources, and one of their documented uses is grouping billing data by cost center or department for chargeback purposes. Once each department's resources carry a tag such as Department = Finance, Department = Sales, and so on, Cost analysis in Microsoft Cost Management can group or filter the bill by that tag, producing exactly the per-department breakdown finance wants, without touching how the resources themselves are organized or secured.
Option B works only as manual, error-prone guesswork; invoices don't carry resource names, and a naming convention gives finance nothing structured to filter on. Option C solves the problem at enormous cost: a separate tenant is an entirely distinct identity and management boundary, far more disruptive than the reporting problem requires, and Cost Management would then need three separate views instead of one grouped report. Option D misuses resource locks, which prevent accidental deletion or modification; a lock's name has no effect on billing and Cost Management does not read it.
Reference: Use tags to organize your Azure resources and management hierarchy