This week we explore the complications of financial management from the perspective of treating IT as if it were a separate financial entity, on contract, to the corporation or agency. Flemmings' treatment of the problem comes from a company known for its financial metrics, that is, SAS. How realistic this model remains we can discuss. The chapter is rich in ideas, and long. There are many divergent points of interest. Broadly speaking, how realistic is his approach? At what intersections does being thought of as an "independent" actor conflict with the CIO's ability to be "nimble" in strategic planning? Does strategic planning suggest that the IT department, like a vendor, must persuade decision makers to "buy into" systems and approaches not of its immediate concern? Think about these questions, and think about how sacrifices will be made to accommodate these two contrasting views of the corporation or agency.