n of the item, function, or purpose from the service pro- vider. This should be a written service description that provides greater detail than what is included on the invoice. Usually the invoice references some kind of service description. If the unit price of the deliverable is not included on the invoice or in the service description, request this information from the service provider spe- cific to each invoice. Make a list of all billed deliverables paid for and include depart- ment, location, and name of the employee using the item. If it is a common item, such as a data line, list all the computer applications using the facility. Accounting might be able to provide a file or printout with this level of detail. Find out how the organization acquires or otherwise commits to pay for communications services. The two best places to start are purchasing and accounts payable. Is there a central source for PRACTICAL IP AND TELECOM FOR BROADCAST ENGINEERING AND OPERATIONS coordinating and consolidating service ordering and terminations? Does each department just order a telephone line or other service or facility when they need it and then pay the bill when it comes in? Make a list of all equipment owned or leased and include year acquired, current book value, or unpaid lease obligation, monthly depreciation or lease payment, monthly maintenance cost, and planned replacement date if any. Some or all of this information may be available from accounting asset records or inventory files. Summarize all known vendors by service, equipment, and esti- mated annual unit and dollar volume. If cost management is an internal function, summarize head- count, professional specialty, and job responsibility of each individ- ual directly attributable to CCM. If a significant level of expenditure is attributable to outsourced or vendor-provided CCM exists, summarize the specific vendors, term of contract, monthly or annual cost, list of work activities and deliverables, and names of key individual contributors responsible for the d