AWS Certified Solutions Architect Professional SAP-C02 Practice Question

The management (payer) account is the only place in an AWS Organizations environment where you can create and manage Cost Categories. By first activating a cost allocation tag (like CostCenter) and then defining a BusinessUnit cost category that groups linked accounts by that tag, the organization establishes a single dimension for cost allocation. Adding a split-charge rule to that cost category lets the administrator designate the "SharedServices" cost category value as the source and proportionally allocate its charges to the other business-unit values. While Cost Explorer can group by the BusinessUnit cost category, the final post-allocation charge-back report that includes the results of the split-charge rule must be downloaded as a CSV file directly from the Cost Categories details page. This approach avoids custom data processing and has the lowest operational effort as the rules are evaluated automatically. Once cost data access is enabled by the management account, each member account can view its own pre-allocation costs in Cost Explorer, satisfying all requirements.

Therefore, the option that implements these steps in the management account is correct. The other options are incorrect for the following reasons:

• Creating Cost Categories in each member account is impossible; member accounts do not have this permission.
• Building a custom pipeline with the Cost and Usage Report, Athena, or QuickSight violates the "no custom processing" constraint and introduces significant operational effort compared to the built-in Cost Category feature.
• AWS Budgets is a tool for monitoring and forecasting costs against a threshold; it cannot redistribute or allocate shared costs.