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Cost element
(Service Strategy) The middle level of category to which costs are assigned in Budgeting and Accounting. The highest-level category is Cost Type. For example a Cost Type of 'people' could have cost elements of payroll, staff benefits, expenses, training, overtime, etc. cost elements can be further broken down to give Cost Units. For example the cost element 'expenses' could include Cost Units of Hotels, Transport, Meals, etc.
source: ITIL v3, Service Strategy, 2007
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