  In this paper we present a new accounting model for heterogeneous
supercomputers. An increasing number of supercomputing centres adopt
heterogeneous architectures consisting of CPUs and hardware accelerators for
their systems. Accounting models using the core hour as unit of measure are
redefined to provide an appropriate charging rate based on the computing
performance of different processing elements, as well as their energy
efficiency and purchase price. In this paper we provide an overview of existing
models and define a new model that, while retaining the core hour as a
fundamental concept, takes into account the interplay among resources such as
CPUs and RAM, and that bases the GPU charging rate on energy consumption. We
believe that this model, designed for Pawsey Supercomputing Research Centre's
next supercomputer Setonix, has a lot of advantages compared to other models,
introducing carbon footprint as a primary driver in determining the allocation
of computational workflow on heterogeneous resources.
