Author: Patricia Turchyn Now that you’ve chosen a TEM provider, someone will need to get into the nitty-gritty of your telecom inventory. One of the aspects that will have to be looked at, analysed and re-analysed is Cost Allocation. Not only will it have to be analysed from a telecom perspective, but from a finance perspective as well. Do we assign the cell phone (or phone line, or internet line, or circuit) to an employee? Or, do we assign it to a Department? Can an employee become the “owner” of a circuit or fibre optic line?