Final answer:
The cost of business disruption is not considered a direct acquisition cost of an IT initiative, as it pertains to the indirect effects such as lost productivity, rather than the direct costs of purchase and development.
Step-by-step explanation:
The question asks which of the given options is not a direct acquisition cost of an IT initiative. Direct acquisition costs are expenses that are directly tied to the creation and implementation of an IT project, such as purchasing equipment or paying for software development.
Option B, the Cost of business disruption, is not a direct acquisition cost. While it is related to an IT initiative, it represents the potential lost productivity or sales during the transition to the new IT system, rather than the direct expenses incurred in acquiring new IT assets or developing new IT services.
Therefore, the answer to the question is:
The cost of business disruption is not a direct acquisition cost of an IT initiative.