IT Spend as a P&L Toolkit (v1.2)
Copyright © 2026 Horizon Workflow Limited.

LICENCE

This toolkit is free. You may use, copy and adapt it inside your own
organisation, and share it with colleagues.

You may not sell it, or republish it as your own work or as part of a paid
product, without written permission.

You may quote individual sourced benchmarks with attribution.

The toolkit is provided as is, without warranty. It produces a management view
of IT spend. It is not a statutory account, an audit document or regulated
financial advice. Horizon Workflow Limited and Mike Fraser accept no liability for
decisions taken on the basis of its output.

Latest version and contact: https://mikefraser.me, hello@mikefraser.me
