Many, if not most of the IT supply chain’s inefficiencies and cost overruns stem from a lack of transparency. Between IT providers and business users lies an opaque layer that separates resource needs from provisioning reality. On one side, IT maintains that business users don’t understand the cost of maintaining an IT infrastructure. On the other side, business users say IT doesn’t understand the often unpredictable ebb and flow of the business cycle and its implications for IT.