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There are a number of Microsoft Cloud services that leverage Azure Subscriptions for billing purposes. Github as an example. Generally customers should leave these subs empty so that they have a clear delineated lifecycle from other resources. There should be a top level MGMT group under Contoso called "Billing" where these type of subscriptions go. The policy applied here would prevent the creation of new resources in the sub, leaving the sub as purely for billing. This is similar from a policy perspective as the decommissioned management group but the separation would be to avoid confusion.