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Chargeback remains a key issue that cannot be ignored in a client/server environment. Tracking costs is further complicated by some trends in client/server computing - primarily the deployment of open, distributed computing solutions to support mission-critical functions. As organizations make this move, ownership of the computing infrastructure and the responsibility for support, availability, and management is being passed- or pushed-back from user departments to the IS organization. User departments that anxiously brought in open solutions now jump at the opportunity to trade the distraction of managing computing resources for financial and service-level predictability. At the same time, IS organizations are faced with increased budget pressure fueled by the false notion that client/server computing is cheaper than mainframe computing.