In some companies IT is considered as free of charge, since IT is not incorporated in the company results. This leads to a distorted view of company/business unit results. However, Carnival Cruise Lines incorporates the costs of IT in the company/business unit results, which allows both the company/business unit itself to get a more realistic view of the results, but also the market gets a more trustworthy view of the results. This leads to a more positive ranking in the market.