diff --git a/CHANGELOG.md b/CHANGELOG.md
index 90c970c37..f10b26529 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -5,12 +5,26 @@ All notable changes to this project will be documented in this file.
The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.1.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
+
## v1.2
-[All unreleased changes](https://github.com/FinOps-Open-Cost-and-Usage-Spec/FOCUS_Spec/compare/1.1...working_draft)
+Announced June 2025
+
+**Added:**
+
+- `BillingAccountType` column
+- `SubAccountType` column
+
+**Changed:**
+
+- `CommitmentDiscountType` column updates:
+ - Must be a consistent, readable display value.
+
+[All 1.2 changes](https://github.com/FinOps-Open-Cost-and-Usage-Spec/FOCUS_Spec/compare/1.1...working_draft)
--->
## v1.1
@@ -55,7 +69,7 @@ The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.1.0/),
- `SchemaId` metadata schema property updates:
- Recommended to be a globally unique identifier (GUID) instead of a universally unique identifier (UUID) or SemVer version.
-[All 1.1 changes](https://github.com/FinOps-Open-Cost-and-Usage-Spec/FOCUS_Spec/compare/v1.0...v1.1-cr)
+[All 1.1 changes](https://github.com/FinOps-Open-Cost-and-Usage-Spec/FOCUS_Spec/compare/v1.0...v1.1)
diff --git a/specification/columns/billingaccounttype.md b/specification/columns/billingaccounttype.md
new file mode 100644
index 000000000..2acaebf9d
--- /dev/null
+++ b/specification/columns/billingaccounttype.md
@@ -0,0 +1,39 @@
+# Billing Account Type
+
+Billing Account Type is a provider-assigned name to identify the type of [*billing account*](#glossary:billing-account). Billing Account Type is a readable display name and not a code. Billing Account Type is commonly used for scenarios like mapping FOCUS constructs to provider constructs and summarizing costs across providers.
+
+The BillingAccountType column adheres to the following requirements:
+
+* BillingAccountType MUST be present in a [*FOCUS dataset*](#glossary:FOCUS-dataset) when the provider supports more than one possible BillingAccountType value.
+* BillingAccountType MUST be of type String.
+* BillingAccountType MUST conform to [String Handling](#stringhandling) requirements.
+* BillingAccountType MUST be null when BillingAccountId is null.
+* BillingAccountType MUST NOT be null when BillingAccountId not is null.
+* BillingAccountType MUST be a consistent, readable display value.
+
+## Column ID
+
+BillingAccountType
+
+## Display Name
+
+Billing Account Type
+
+## Description
+
+A provider-assigned identifier for the type of *billing account* applied to the *row*.
+
+## Content Constraints
+
+| Constraint | Value |
+| :-------------- | :--------------- |
+| Column type | Dimension |
+| Feature level | Conditional |
+| Column required | True |
+| Allows nulls | False |
+| Data type | String |
+| Value format | \ |
+
+## Introduced (version)
+
+1.2
diff --git a/specification/columns/columns.mdpp b/specification/columns/columns.mdpp
index 48cbb79f4..c9ff08297 100644
--- a/specification/columns/columns.mdpp
+++ b/specification/columns/columns.mdpp
@@ -6,6 +6,7 @@ The FOCUS specification defines a group of columns that provide qualitative valu
!INCLUDE "billedcost.md",1
!INCLUDE "billingaccountid.md",1
!INCLUDE "billingaccountname.md",1
+!INCLUDE "billingaccounttype.md",1
!INCLUDE "billingcurrency.md",1
!INCLUDE "billingperiodend.md",1
!INCLUDE "billingperiodstart.md",1
@@ -51,6 +52,7 @@ The FOCUS specification defines a group of columns that provide qualitative valu
!INCLUDE "skupriceid.md",1
!INCLUDE "subaccountid.md",1
!INCLUDE "subaccountname.md",1
+!INCLUDE "subaccounttype.md",1
!INCLUDE "tags.md",1
[FODOFC]: https://www.finops.org/framework/capabilities/
diff --git a/specification/columns/commitmentdiscounttype.md b/specification/columns/commitmentdiscounttype.md
index 3c3dfe746..37f5ac1bf 100644
--- a/specification/columns/commitmentdiscounttype.md
+++ b/specification/columns/commitmentdiscounttype.md
@@ -4,8 +4,11 @@ Commitment Discount Type is a provider-assigned name to identify the type of [*c
The CommitmentDiscountType column adheres to the following requirements:
-* The CommitmentDiscountType column MUST be present in a [*FOCUS dataset*](#glossary:FOCUS-dataset) when the provider supports *commitment discounts*.
-* This column MUST be of type String, MUST be null when [CommitmentDiscountId](#commitmentdiscountid) is null, and MUST NOT be null when CommitmentDiscountId is not null.
+* CommitmentDiscountType MUST be present in a [*FOCUS dataset*](#glossary:FOCUS-dataset) when the provider supports *commitment discounts*.
+* CommitmentDiscountType MUST be of type String.
+* CommitmentDiscountType MUST be null when [CommitmentDiscountId](#commitmentdiscountid) is null.
+* CommitmentDiscountType MUST NOT be null when CommitmentDiscountId is not null.
+* CommitmentDiscountType MUST be a consistent, readable display value.
## Column ID
@@ -19,7 +22,7 @@ Commitment Discount Type
A provider-assigned identifier for the type of *commitment discount* applied to the *row*.
-## Content constraints
+## Content Constraints
| Constraint | Value |
|:----------------|:-----------------|
diff --git a/specification/columns/subaccounttype.md b/specification/columns/subaccounttype.md
new file mode 100644
index 000000000..8e88782e3
--- /dev/null
+++ b/specification/columns/subaccounttype.md
@@ -0,0 +1,39 @@
+# Sub Account Type
+
+Sub Account Type is a provider-assigned name to identify the type of [*sub account*](#glossary:sub-account). Sub Account Type is a readable display name and not a code. Sub Account Type is commonly used for scenarios like mapping FOCUS constructs to provider constructs and summarizing costs across providers.
+
+The SubAccountType column adheres to the following requirements:
+
+* SubAccountType MUST be present in a [*FOCUS dataset*](#glossary:FOCUS-dataset) when the provider supports more than one possible SubAccountType value.
+* SubAccountType MUST be of type String.
+* SubAccountType MUST conform to [String Handling](#stringhandling) requirements.
+* SubAccountType MUST be null when SubAccountId is null.
+* SubAccountType MUST NOT be null when SubAccountId not is null.
+* SubAccountType MUST be a consistent, readable display value.
+
+## Column ID
+
+SubAccountType
+
+## Display Name
+
+Sub Account Type
+
+## Description
+
+A provider-assigned identifier for the type of *sub account* applied to the *row*.
+
+## Content Constraints
+
+| Constraint | Value |
+| :-------------- | :--------------- |
+| Column type | Dimension |
+| Feature level | Conditional |
+| Column required | True |
+| Allows nulls | True |
+| Data type | String |
+| Value format | \ |
+
+## Introduced (version)
+
+1.2
diff --git a/supporting_content/columns/billingaccounttype.md b/supporting_content/columns/billingaccounttype.md
new file mode 100644
index 000000000..055660e04
--- /dev/null
+++ b/supporting_content/columns/billingaccounttype.md
@@ -0,0 +1,39 @@
+# Column: BillingAccountType
+
+## Example provider mappings
+
+Current column mappings found in available data sets:
+
+| Provider | Data set | Column |
+| --------- | ----------------------- | ------------- |
+| AWS | CUR | Not available |
+| GCP | BigQuery Billing Export | Not available |
+| Microsoft | Cost details | Not available |
+
+## Documentation
+
+- GCP: [Resource Hierarchy](https://cloud.google.com/resource-manager/docs/cloud-platform-resource-hierarchy#resource-hierarchy-detail)
+- Azure: [Organizing resources](https://learn.microsoft.com/azure/cost-management-billing/manage/view-all-accounts)
+- AWS: [Org Concepts](https://docs.aws.amazon.com/organizations/latest/userguide/orgs_getting-started_concepts.html)
+
+## Example usage scenarios
+
+Current terms used by providers:
+
+| Provider | Scenario | Value |
+| --------- | ------------- | -------------------- |
+| AWS | Not available | "Payer Account" |
+| GCP | Not available | "Billing Account" |
+| Microsoft | EA | "Billing Account" |
+| Microsoft | MCA/MPA | "Billing Profile" |
+| Microsoft | Other | "Subscription" |
+| OCI | Not available | "Billing Account" |
+
+## Discussion / scratch space
+
+We ran a poll to determine if BillingAccountType and SubAccountType columns were desired. Poll results:
+* 4 votes for `Yes, add both columns as REQUIRED for ALL providers`
+* 10 votes for `Yes, add both columns as REQUIRED for providers that have DIFFERENT ACCOUNT TYPES`
+* 1 vote for `Yes, add both columns as OPTIONAL for all providers`
+* 4 votes for `I am fine with or without these columns`
+* 0 votes for `No, I do not want/need these columns in the FOCUS dataset`
diff --git a/supporting_content/columns/subaccounttype.md b/supporting_content/columns/subaccounttype.md
new file mode 100644
index 000000000..4d6b89410
--- /dev/null
+++ b/supporting_content/columns/subaccounttype.md
@@ -0,0 +1,38 @@
+# Column: SubAccountType
+
+## Example provider mappings
+
+Current column mappings found in available data sets:
+
+| Provider | Data set | Column |
+| --------- | ----------------------- | ------------- |
+| AWS | CUR | Not available |
+| GCP | BigQuery Billing Export | Not available |
+| Microsoft | Cost details | Not available |
+
+## Documentation
+
+- GCP: [Resource Hierarchy](https://cloud.google.com/resource-manager/docs/cloud-platform-resource-hierarchy#resource-hierarchy-detail)
+- Azure: [Organizing resources](https://learn.microsoft.com/azure/cost-management-billing/manage/view-all-accounts)
+- AWS: [Org Concepts](https://docs.aws.amazon.com/organizations/latest/userguide/orgs_getting-started_concepts.html)
+
+## Example usage scenarios
+
+Current terms used by providers:
+
+| Provider | Value |
+| --------- | ---------------- |
+| AWS | "Membership Account" |
+| GCP | "Project" |
+| Microsoft | "Subscription" |
+| OCI | "Tenancy" |
+| OCI | "Child Tenancy" |
+
+## Discussion / scratch space
+
+We ran a poll to determine if BillingAccountType and SubAccountType columns were desired. Poll results:
+* 4 votes for `Yes, add both columns as REQUIRED for ALL providers`
+* 10 votes for `Yes, add both columns as REQUIRED for providers that have DIFFERENT ACCOUNT TYPES`
+* 1 vote for `Yes, add both columns as OPTIONAL for all providers`
+* 4 votes for `I am fine with or without these columns`
+* 0 votes for `No, I do not want/need these columns in the FOCUS dataset`