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WP 02 Audit defense

Defending the SCRT position.

Sub-capacity pricing only protects buyers whose SCRT reporting survives scrutiny. This paper covers how IBM sub-capacity findings typically arise, the reporting gaps auditors test first, and the independent reconciliation steps that turn a contested finding into a defensible position.

What is inside

  • How sub-capacity billing actually works, and where it breaks
  • The reporting gaps auditors test first — missing months, late submissions, untracked LPARs
  • Why a single SCRT lapse can reset billing to full capacity
  • Independent reconciliation: validating R4HA before the publisher does
  • Turning a contested finding into a defensible, priced position

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