Final answer:
User self-training is the least likely to be considered an indirect operating cost for an IT initiative, as it usually involves the individual's own effort rather than company resources.
Step-by-step explanation:
The question seeks to identify which item would not be considered an indirect operating cost for an IT initiative. Indirect operating costs are expenses related to the operation of a business that are not directly tied to a specific project or activity.
Considering the options provided, user self-training is the least likely to be considered an indirect operating cost, as it typically involves an individual learning by themselves without the company incurring direct training costs.
On the contrary, end user data entry, user peer support, and end user data management are all activities that could potentially involve allocated resources, staff time, and possibly other overheads that are shared across projects, hence classified as indirect costs.