Your company has 10 offices. You plan to generate several billing (AZ-900)

Correct answer: A) Tags.
Azure Resource Manager (ARM) provides the Tags feature, which allows you to assign metadata to your Azure resources. Tags can be used to categorize resources by various criteria, such as by office location, cost center, or any other relevant information.

In the given scenario, where you have 10 offices and want to generate billing reports based on the Azure resource utilization of each office, using Tags would be the most appropriate approach. You can assign a specific tag to each office's resources, making it easier to filter and report on the resource usage for each office.

The other options are not the most suitable for this scenario:
B) Templates: ARM templates are used for deploying and managing Azure resources in a declarative way, but they are not directly related to generating billing reports based on resource utilization.
C) Locks: Locks are used to prevent accidental deletion or modification of Azure resources, which is not the primary requirement in this case.
D) Policies: Azure Policy is used to enforce standards and configurations across your Azure environment, but it is not the best fit for generating billing reports based on office-level resource utilization.