The foundation is allocation. Spend is attributed through account and project structure first, since that boundary is enforced rather than voluntary, and through tagging second, with tag coverage itself treated as a metric to improve. Shared costs — networking, observability, control planes — are allocated by a documented, consistently applied rule. The proportion of spend that remains unallocated is reported openly, because a model that quietly absorbs its gaps produces confident and wrong conclusions.
Optimization is prioritised by expected realized saving against effort and risk, not by the raw size of a recommendation. Rightsizing is driven by observed utilisation over a representative window that includes peaks and seasonal variation, not by a week of quiet traffic. Commitments are sized to the stable floor of usage, because over-committing converts a variable cost into a fixed one at precisely the moment an architecture change would otherwise have reduced it.
Every action is tracked from estimate to invoice. Theoretical savings are what a recommendation promises; realized savings are what appears on the next bill. The two diverge for understandable reasons — a workload grew, a change was partially applied, a discount already covered the resource — and tracking the gap is what makes the next round of estimates credible. Anomaly detection runs against expected spend per service so an unintended change is caught in days rather than at month end.