Quote from the white paper:
Chargeback Systems—A Brief Definition
Although they vary between companies and departments, at their core, Chargeback Systems, as their name implies, are the collection of applications, algorithms and processes that are used by CIO’s and their organizations to recharge the lines of business or departments that they support for their portion of IT’s operational costs. More succinctly, a chargeback system is the internal billing system of the IT organization. The challenge that IT has traditionally faced in implementing these systems, either through internal development or the use of “off the shelf” packages” is crafting them to reflect the unique needs of their clients. This has traditionally been true in the area defining the systems’ basic “chargeable” unit.