All of the above is excellent insight. Another option may be to look at it 
in terms of the ISO 15489 (I think it's called) paradigm. Does IT have 
a/any function(s), perform activities in support of those functions, and 
conduct any transactions (business processes) in fulfilling the 
activities? 

In a recent project, a few IT staff came up with dozens of transactions 
this way, each of which had multiple content types as evidence of 
performing them.

Merry Christmas and Happy Holidays to all!

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