Tags can be used to categorize and track your AWS costs, but depend upon you being diligent about applying tags to your resources and making sure that they are enabled for cost allocation. To reduce this overhead, we are introducing an option to automatically mark your resources with the new Resource Created By tag. This tag includes information related to the resource creator depending on the authentication mechanism used, such as Account ID and IAM role. Even though the Resource Created By tag is specific to the Billing & Cost Management console, it functions exactly like the user-defined cost allocation tags within the Detailed Billing Report, Cost & Usage Report, Cost Explorer, and Budgets products.
Quelle: aws.amazon.com
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