New accounts are constantly created in the Organizations account structure.

To track costs by department, you must activate the custom department tag as a cost allocation tag in the AWS Organizations management account. Once activated, Cost Explorer and cost and usage reports can group costs by this tag for all linked accounts. The most operationally efficient way is to activate only the relevant department tag and create a cost and usage report grouped by that tag.

AWS Documentation Extract:

“To use a tag for cost allocation, you must activate it in the AWS Billing and Cost Management console. After activation, you can use the tag to group costs in Cost Explorer and reports.”

(Source: AWS Cost Management documentation)

A, E: aws:createdBy is not related to department cost grouping and is unnecessary.

B: Applying extra filters is optional; D is more direct and operationally efficient.