--- title: Use business services with expenses description: Manage the relationships between business services and their expenses with allocation units and cost centers. locale: en-US canonical_url: https://www.servicenow.com/docs/r/australia/it-business-management/cost-management/c\_UseBusinessServicesWithExpenses.html release: australia product: Cost Management classification: cost-management topic_type: concept last_updated: "2026-03-12" reading_time_minutes: 1 breadcrumb: [Cost Management, Strategic Portfolio Management] --- # Use business services with expenses Manage the relationships between business services and their expenses with allocation units and cost centers. - **[Define a cost center](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/it-business-management/cost-management/t_DefineACostCenter.md)** Cost centers are a commonly used reference between financial systems and IT. Cost center records represent business entities, and have a related list of CI Cost Center Relationships that measure the cost center's consumption of business services. - **[Default allocation rule](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/it-business-management/cost-management/r_DefaultAllocationRule.md)** For every expense line generated for a business service, the default allocation rule Process Svc-CC Relationships will attempt to process the expense and create allocations for each cost center that is consuming the service. - **[Define an allocation unit](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/it-business-management/cost-management/t_DefineAnAllocationUnit.md)** Allocation unit records define the capacity and usage of a business service. **Parent Topic:**[Cost Management](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/it-business-management/cost-management/r_CostManagement.md)