Compared to relatively more stable, full capacity licensed server environments, IBM assumes much more risk in allowing the flexibility of licensing its software on a sub-capacity basis in virtualized server environments, where processor core capacity can be changed on the fly. IBM requires ILMT for the sub-cap offering to help customers maintain their compliance with IBM licensing terms.
However, ILMT only provides the data -- the customer must then analyze, reconcile, and create reports that document their on-going compliance. IT Asset Management is a financial discipline and the process of creating these reports is very similar in concept to analyzing, reconciling, and creating financial reports for a customer's accounting ledgers. For example, the initial reports generated by ILMT during the analysis/reconciliation effort could be considered similar to the effort to create a "trial balance".
Poor IT Asset Management may result in understated expenses and overstated profits -- a concern for any company's senior management.