The IT budget is the enterprise’s total allocation of IT spending over a 12-month period. IT spending/budget can come from anywhere in the enterprise that incurs IT costs, and it is not limited to the IT organization. It includes estimates by enterprises on decentralized IT spending and/or shadow IT. The IT budget covers hardware, software, personnel, outsourcing, disaster recovery and occupancy costs associated with supporting IT within the enterprise. Costs also include all taxes (except value-added tax where it is recovered or refunded to the organization).
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