# Using Cost and Usage Reports for AWS Organizations
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In AWS Organizations, both management accounts and member accounts can create Cost and Usage Reports. The IAM policies that allow or restrict the ability to create a report are the same for both types of accounts.

**Note**  
The account that creates the Cost and Usage Report must also own the Amazon S3 bucket that AWS sends the reports to. You cannot configure a Cost and Usage Report to deliver to an Amazon S3 bucket owned by another account. For more information about Amazon S3 bucket setup requirements, see [Setting up an Amazon S3 bucket for Cost and Usage Reports](cur-s3.md).

## Managing Cost and Usage Reports as a member account
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If you have permissions to create a Cost and Usage Report for a member account within an organization, you can create a report for only the member account’s cost and usage data. The member account receives reports for its cost and usage during the time that the account has been a member of its current organization.

For example, say a member account leaves organization A and joins organization B on the 15th of the month. Then, the member account creates a report. Because the member account created a report after joining organization B, the member account’s report for the month includes billing data for only the time that the account has been a member of organization B.

After a member account joins a new organization, the member account's cost and usage are recorded in the new organization’s reports. This is the same outcome for a management account that converts to a member account and joins a new organization.

When a member account leaves an organization or converts into a standalone account, the member account can still access the previous reports as long as they have permissions to the Amazon S3 bucket where the previous reports are stored.

## Managing Cost and Usage Reports as a management account
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If you’re an administrator of an AWS Organizations management account and you don’t want member accounts to create a report, you can apply a service control policy (SCP) that prevents member accounts from creating reports. The SCP can prevent member accounts from creating new reports, but it doesn’t delete reports created previously.

**Note**  
SCPs apply only to member accounts. To prevent a management account from creating a report, modify the IAM policies attached to the user roles in the management account.

For more information on consolidated billing, see [Consolidated billing for AWS Organizations](https://docs.aws.amazon.com/awsaccountbilling/latest/aboutv2/consolidated-billing.html) in the *AWS Billing User Guide*.