This Recommendation provides accounting and charging requirements for Internet of things (IoT). Building on the requirements and framework for accounting and charging capabilities in the next generation network (NGN) [ITU-T Y.2233]@ this Recommendation provides specific requirements derived from the analysis of business use cases specific to the IoT. Based on the identified requirements@ an IoT accounting and charging technical capability framework is then specified. The scope of this Recommendation includes: ?C business use cases applied to the IoT; ?C IoT accounting and charging requirements; ?C IoT accounting and charging technical capability framework. The use cases@ requirements and technical capability framework provided in this Recommendation are from a technical point of view.