diff --git a/playbooks/vm_consumption_report.yml b/playbooks/vm_consumption_report.yml
new file mode 100644
index 0000000..631f738
--- /dev/null
+++ b/playbooks/vm_consumption_report.yml
@@ -0,0 +1,15 @@
+---
+
+- name: Generate VM Consumption Report
+  hosts: localhost
+  connection: local
+  gather_facts: false
+  tasks:
+    - name: Invoke VM Consumption Report Role
+      ansible.builtin.include_role:
+        name: infra.openshift_virtualization_migration.vm_consumption_report
+      vars:
+        openshift_host: "{{ lookup('ansible.builtin.env', 'K8S_AUTH_HOST', default=Undefined) | default('', True) }}"
+        openshift_api_key: "{{ lookup('ansible.builtin.env', 'K8S_AUTH_API_KEY', default=Undefined) | default('', True) }}" # noqa: yaml[line-length]
+        openshift_verify_ssl: "{{ lookup('ansible.builtin.env', 'K8S_AUTH_VERIFY_SSL', default='') | default(false) | bool }}" # noqa: yaml[line-length]
+...
diff --git a/roles/vm_consumption_report/README.md b/roles/vm_consumption_report/README.md
new file mode 100644
index 0000000..7bb173a
--- /dev/null
+++ b/roles/vm_consumption_report/README.md
@@ -0,0 +1,66 @@
+# vm_consumption_report
+
+Generate consumption reports for OpenShift Virtualization VMs managed
+via the `redhat.openshift_virtualization` collection. The report
+distinguishes between **directly managed hosts** (contacted via SSH or
+WinRM) and **indirectly managed VMs** (automated via the Kubernetes
+API), and supports **reconciliation** of hosts that are managed through
+both methods.
+
+## Requirements
+
+- `kubernetes.core` collection
+- OpenShift API access with permission to list VirtualMachine and
+  VirtualMachineInstance resources
+
+## Role Variables
+
+| Variable | Required | Default | Description |
+|---|---|---|---|
+| `vm_consumption_report_request` | yes | `[]` | List of query entries (namespace, names, label_selectors) |
+| `vm_consumption_report_direct_hosts` | no | `[]` | List of directly managed hosts for reconciliation |
+| `vm_consumption_report_openshift_host` | yes | `{{ openshift_host }}` | OpenShift API endpoint |
+| `vm_consumption_report_openshift_api_key` | yes | `{{ openshift_api_key }}` | OpenShift API token |
+| `vm_consumption_report_openshift_verify_ssl` | yes | `{{ openshift_verify_ssl }}` | Verify SSL certificates |
+| `vm_consumption_report_output_format` | no | `json` | Output format: `json` or `csv` |
+| `vm_consumption_report_output_path` | no | `""` | File path to write the report |
+| `vm_consumption_report_include_status` | no | `true` | Query VMIs for running status and guest OS info |
+
+## Output
+
+The role sets `vm_consumption_report_result` containing:
+
+- `summary` — Counts of total VMs, indirect-only, direct-only, and reconciled
+- `indirect_vms` — List of OpenShift VMs with UUID, namespace, status, guest hostname, and management type
+- `direct_only_hosts` — Hosts that are directly managed but not matched to any OpenShift VM
+
+## Reconciliation
+
+When `vm_consumption_report_direct_hosts` is provided, the role
+matches direct hosts to OpenShift VMs by:
+
+1. **UUID match** — Direct host UUID matches VM `metadata.uid`
+2. **Hostname match** — Direct host hostname matches the guest OS
+   hostname reported by the VMI
+3. **IP match** — Direct host hostname matches an IP address on a VMI
+   network interface
+
+Matched entries are marked `management_type: reconciled`.
+
+## Example
+
+```yaml
+vm_consumption_report_request:
+  - namespace: production-vms
+  - namespace: staging-vms
+    label_selectors:
+      - app=web
+
+vm_consumption_report_direct_hosts:
+  - hostname: web-server-01.example.com
+  - hostname: db-server-02.example.com
+    uuid: 5a3f8c2e-1234-5678-9abc-def012345678
+
+vm_consumption_report_output_format: json
+vm_consumption_report_output_path: /tmp/consumption_report.json
+```
diff --git a/roles/vm_consumption_report/defaults/main.yml b/roles/vm_consumption_report/defaults/main.yml
new file mode 100644
index 0000000..d17e731
--- /dev/null
+++ b/roles/vm_consumption_report/defaults/main.yml
@@ -0,0 +1,66 @@
+---
+# defaults file for vm_consumption_report
+
+# title: Consumption Report Request
+# required: True
+# description: >-
+#   List of namespaces (or all namespaces) to include in the
+#   consumption report. Each entry may filter by namespace, names,
+#   or label selectors.
+vm_consumption_report_request: []
+#  - namespace: <namespace>     # Namespace to query (omit for all namespaces)
+#    names:                     # Optional list of VM names to include
+#      - <vm-name>
+#    label_selectors:           # Optional label selectors (cannot be combined with names)
+#      - <key>=<value>
+
+# title: Directly Managed Hosts
+# required: False
+# description: >-
+#   List of directly managed hosts (contacted via SSH/WinRM) with
+#   their hostnames for reconciliation against indirectly managed
+#   OpenShift VMs. Each entry should include hostname and optionally
+#   a UUID if known.
+vm_consumption_report_direct_hosts: []
+#  - hostname: <hostname>       # Hostname or IP used by AAP/SSH
+#    uuid: <uuid>               # Optional UUID if already known
+
+# title: OpenShift host
+# required: True
+# description: OpenShift host
+vm_consumption_report_openshift_host: "{{ openshift_host }}"
+
+# title: OpenShift API Key
+# required: True
+# description: OpenShift API Key
+vm_consumption_report_openshift_api_key: "{{ openshift_api_key }}"
+
+# title: Verify SSL Certificate
+# required: True
+# description: Variable to enable SSL verification
+vm_consumption_report_openshift_verify_ssl: "{{ openshift_verify_ssl }}"
+
+# title: KubeVirt API Version
+# required: True
+# description: KubeVirt API Version
+vm_consumption_report_kubevirt_api_version: kubevirt.io/v1
+
+# title: Report Output Format
+# required: True
+# description: Output format for the consumption report (json or csv)
+vm_consumption_report_output_format: json
+
+# title: Report Output Path
+# required: False
+# description: >-
+#   File path to write the consumption report. If not set, the report
+#   is returned as a variable only.
+vm_consumption_report_output_path: ""
+
+# title: Include Running Status
+# required: True
+# description: >-
+#   When true, queries VirtualMachineInstance resources to determine
+#   current running state and guest OS info for reconciliation.
+vm_consumption_report_include_status: true
+...
diff --git a/roles/vm_consumption_report/meta/main.yml b/roles/vm_consumption_report/meta/main.yml
new file mode 100644
index 0000000..c194d05
--- /dev/null
+++ b/roles/vm_consumption_report/meta/main.yml
@@ -0,0 +1,13 @@
+---
+galaxy_info:
+  author: ""
+  description: >-
+    Generate consumption reports for OpenShift Virtualization VMs,
+    distinguishing directly and indirectly managed hosts with
+    UUID-based reconciliation.
+  company: Red Hat
+  license: GPL-3.0-only
+  min_ansible_version: 2.15.0
+  galaxy_tags: []
+dependencies: []
+...
diff --git a/roles/vm_consumption_report/tasks/_build_report.yml b/roles/vm_consumption_report/tasks/_build_report.yml
new file mode 100644
index 0000000..5b24ec2
--- /dev/null
+++ b/roles/vm_consumption_report/tasks/_build_report.yml
@@ -0,0 +1,114 @@
+---
+
+- name: Build VM Entries
+  ansible.builtin.set_fact:
+    _vm_consumption_report_entries: >-
+      {{ _vm_consumption_report_entries | default([]) + [_entry] }}
+  vars:
+    _vmi_match: >-
+      {{ _vm_consumption_report_vmis
+         | selectattr('metadata.namespace', 'equalto', _vm.metadata.namespace)
+         | selectattr('metadata.name', 'equalto', _vm.metadata.name)
+         | list | first | default({}) }}
+    _vm_uuid: "{{ _vm.metadata.uid }}"
+    _guest_hostname: >-
+      {{ _vmi_match.status.guestOSInfo.hostname | default('') }}
+    _guest_ip_addresses: >-
+      {{ _vmi_match.status.interfaces
+         | default([])
+         | map(attribute='ipAddress')
+         | select('defined')
+         | list }}
+    _direct_match: >-
+      {{ vm_consumption_report_direct_hosts
+         | selectattr('uuid', 'defined')
+         | selectattr('uuid', 'equalto', _vm_uuid)
+         | list
+         + (vm_consumption_report_direct_hosts
+            | selectattr('hostname', 'defined')
+            | selectattr('hostname', 'equalto', _guest_hostname)
+            | list if _guest_hostname | length > 0 else [])
+         + (vm_consumption_report_direct_hosts
+            | selectattr('hostname', 'defined')
+            | selectattr('hostname', 'in', _guest_ip_addresses)
+            | list if _guest_ip_addresses | length > 0 else []) }}
+    _management_type: >-
+      {{ 'reconciled' if _direct_match | length > 0
+         else 'indirect' }}
+    _entry:
+      name: "{{ _vm.metadata.name }}"
+      namespace: "{{ _vm.metadata.namespace }}"
+      uuid: "{{ _vm_uuid }}"
+      management_type: "{{ _management_type }}"
+      running: "{{ _vm.spec.running | default(_vm.spec.runStrategy | default('Unknown')) }}"
+      created_at: "{{ _vm.metadata.creationTimestamp }}"
+      last_transition: >-
+        {{ _vm.status.conditions
+           | default([])
+           | sort(attribute='lastTransitionTime')
+           | map(attribute='lastTransitionTime')
+           | list | last | default(_vm.metadata.creationTimestamp) }}
+      guest_hostname: "{{ _guest_hostname }}"
+      ip_addresses: "{{ _guest_ip_addresses }}"
+      direct_host_match: "{{ _direct_match | first | default({}) }}"
+      labels: "{{ _vm.metadata.labels | default({}) }}"
+  loop: "{{ _vm_consumption_report_vms }}"
+  loop_control:
+    loop_var: _vm
+    label: "{{ _vm.metadata.namespace }}/{{ _vm.metadata.name }}"
+
+- name: Build Direct-Only Entries
+  ansible.builtin.set_fact:
+    _vm_consumption_report_direct_only: >-
+      {{ _vm_consumption_report_direct_only | default([]) + [_direct_entry] }}
+  vars:
+    _matched_uuids: >-
+      {{ (_vm_consumption_report_entries | default([]))
+         | selectattr('management_type', 'equalto', 'reconciled')
+         | map(attribute='direct_host_match')
+         | select('mapping')
+         | map(attribute='hostname', default='')
+         | list }}
+    _matched_hosts: >-
+      {{ (_vm_consumption_report_entries | default([]))
+         | selectattr('management_type', 'equalto', 'reconciled')
+         | map(attribute='direct_host_match')
+         | select('mapping')
+         | map(attribute='hostname', default='')
+         | list }}
+    _direct_entry:
+      hostname: "{{ _host.hostname }}"
+      uuid: "{{ _host.uuid | default('') }}"
+      management_type: "direct"
+  loop: "{{ vm_consumption_report_direct_hosts }}"
+  loop_control:
+    loop_var: _host
+    label: "{{ _host.hostname }}"
+  when:
+    - _host.hostname not in _matched_hosts
+    - (_host.uuid | default('')) not in ((_vm_consumption_report_entries | default([])) | map(attribute='uuid') | list)
+
+- name: Compile Final Report
+  ansible.builtin.set_fact:
+    vm_consumption_report_result:
+      generated_at: "{{ now(utc=true, fmt='%Y-%m-%dT%H:%M:%SZ') }}"
+      cluster: "{{ vm_consumption_report_openshift_host }}"
+      summary:
+        total_vms: "{{ (_vm_consumption_report_entries | default([])) | length }}"
+        indirect_only: >-
+          {{ (_vm_consumption_report_entries | default([]))
+             | selectattr('management_type', 'equalto', 'indirect')
+             | list | length }}
+        direct_only: "{{ (_vm_consumption_report_direct_only | default([])) | length }}"
+        reconciled: >-
+          {{ (_vm_consumption_report_entries | default([]))
+             | selectattr('management_type', 'equalto', 'reconciled')
+             | list | length }}
+        total_managed_hosts: >-
+          {{ (_vm_consumption_report_entries | default([]))
+             | length
+             + (_vm_consumption_report_direct_only | default([]))
+             | length }}
+      indirect_vms: "{{ _vm_consumption_report_entries | default([]) }}"
+      direct_only_hosts: "{{ _vm_consumption_report_direct_only | default([]) }}"
+...
diff --git a/roles/vm_consumption_report/tasks/_collect_vmis.yml b/roles/vm_consumption_report/tasks/_collect_vmis.yml
new file mode 100644
index 0000000..f6d686c
--- /dev/null
+++ b/roles/vm_consumption_report/tasks/_collect_vmis.yml
@@ -0,0 +1,18 @@
+---
+
+- name: "Query VirtualMachineInstances — {{ _vm_consumption_report_query.namespace | default('all-namespaces') }}"
+  kubernetes.core.k8s_info:
+    api_key: "{{ vm_consumption_report_openshift_api_key }}"
+    host: "{{ vm_consumption_report_openshift_host }}"
+    api_version: "{{ vm_consumption_report_kubevirt_api_version }}"
+    kind: VirtualMachineInstance
+    namespace: "{{ _vm_consumption_report_query.namespace | default(omit) }}"
+    label_selectors: "{{ _vm_consumption_report_query.label_selectors | default(omit) }}"
+    validate_certs: "{{ vm_consumption_report_openshift_verify_ssl }}"
+  register: _vm_consumption_report_vmi_response
+
+- name: Append VMIs to Collection
+  ansible.builtin.set_fact:
+    _vm_consumption_report_vmis: >-
+      {{ _vm_consumption_report_vmis + _vm_consumption_report_vmi_response.resources }}
+...
diff --git a/roles/vm_consumption_report/tasks/_collect_vms.yml b/roles/vm_consumption_report/tasks/_collect_vms.yml
new file mode 100644
index 0000000..86a1a3b
--- /dev/null
+++ b/roles/vm_consumption_report/tasks/_collect_vms.yml
@@ -0,0 +1,30 @@
+---
+
+- name: "Query VirtualMachines — {{ _vm_consumption_report_query.namespace | default('all-namespaces') }}"
+  kubernetes.core.k8s_info:
+    api_key: "{{ vm_consumption_report_openshift_api_key }}"
+    host: "{{ vm_consumption_report_openshift_host }}"
+    api_version: "{{ vm_consumption_report_kubevirt_api_version }}"
+    kind: VirtualMachine
+    namespace: "{{ _vm_consumption_report_query.namespace | default(omit) }}"
+    label_selectors: "{{ _vm_consumption_report_query.label_selectors | default(omit) }}"
+    validate_certs: "{{ vm_consumption_report_openshift_verify_ssl }}"
+  register: _vm_consumption_report_vm_response
+
+- name: Filter VMs by Name (if specified)
+  ansible.builtin.set_fact:
+    _vm_consumption_report_filtered: >-
+      {{ _vm_consumption_report_vm_response.resources
+         | selectattr('metadata.name', 'in', _vm_consumption_report_query.names)
+         | list }}
+  when: "'names' in _vm_consumption_report_query"
+
+- name: Use All Returned VMs (no name filter)
+  ansible.builtin.set_fact:
+    _vm_consumption_report_filtered: "{{ _vm_consumption_report_vm_response.resources }}"
+  when: "'names' not in _vm_consumption_report_query"
+
+- name: Append VMs to Collection
+  ansible.builtin.set_fact:
+    _vm_consumption_report_vms: "{{ _vm_consumption_report_vms + _vm_consumption_report_filtered }}"
+...
diff --git a/roles/vm_consumption_report/tasks/main.yml b/roles/vm_consumption_report/tasks/main.yml
new file mode 100644
index 0000000..8ad6808
--- /dev/null
+++ b/roles/vm_consumption_report/tasks/main.yml
@@ -0,0 +1,59 @@
+---
+
+- name: Verify Request Variable Provided
+  ansible.builtin.assert:
+    that:
+      - vm_consumption_report_request | default([], true) | length > 0
+    fail_msg: "'vm_consumption_report_request' must contain at least one entry"
+    quiet: true
+
+- name: Initialize Report Data
+  ansible.builtin.set_fact:
+    _vm_consumption_report_vms: []
+    _vm_consumption_report_vmis: []
+
+- name: Collect VirtualMachines
+  ansible.builtin.include_tasks: _collect_vms.yml
+  loop: "{{ vm_consumption_report_request }}"
+  loop_control:
+    loop_var: _vm_consumption_report_query
+    label: "{{ _vm_consumption_report_query.namespace | default('all-namespaces') }}"
+
+- name: Collect VirtualMachineInstances for Running Status
+  ansible.builtin.include_tasks: _collect_vmis.yml
+  loop: "{{ vm_consumption_report_request }}"
+  loop_control:
+    loop_var: _vm_consumption_report_query
+    label: "{{ _vm_consumption_report_query.namespace | default('all-namespaces') }}"
+  when: vm_consumption_report_include_status | bool
+
+- name: Build Consumption Report
+  ansible.builtin.include_tasks: _build_report.yml
+
+- name: Write Report to File
+  ansible.builtin.copy:
+    content: "{{ vm_consumption_report_result | to_nice_json }}"
+    dest: "{{ vm_consumption_report_output_path }}"
+    mode: "0644"
+  when:
+    - vm_consumption_report_output_path | default("", true) | length > 0
+    - vm_consumption_report_output_format == "json"
+
+- name: Write CSV Report to File
+  ansible.builtin.template:
+    src: report.csv.j2
+    dest: "{{ vm_consumption_report_output_path }}"
+    mode: "0644"
+  when:
+    - vm_consumption_report_output_path | default("", true) | length > 0
+    - vm_consumption_report_output_format == "csv"
+
+- name: Display Report Summary
+  ansible.builtin.debug:
+    msg:
+      total_vms: "{{ vm_consumption_report_result.summary.total_vms }}"
+      indirect_only: "{{ vm_consumption_report_result.summary.indirect_only }}"
+      direct_only: "{{ vm_consumption_report_result.summary.direct_only }}"
+      reconciled: "{{ vm_consumption_report_result.summary.reconciled }}"
+      report_generated: "{{ vm_consumption_report_result.generated_at }}"
+...
diff --git a/roles/vm_consumption_report/templates/report.csv.j2 b/roles/vm_consumption_report/templates/report.csv.j2
new file mode 100644
index 0000000..2d52ec7
--- /dev/null
+++ b/roles/vm_consumption_report/templates/report.csv.j2
@@ -0,0 +1,7 @@
+type,name,namespace,uuid,management_type,running,created_at,last_transition,guest_hostname,ip_addresses
+{% for vm in vm_consumption_report_result.indirect_vms %}
+vm,{{ vm.name }},{{ vm.namespace }},{{ vm.uuid }},{{ vm.management_type }},{{ vm.running }},{{ vm.created_at }},{{ vm.last_transition }},{{ vm.guest_hostname }},"{{ vm.ip_addresses | join(';') }}"
+{% endfor %}
+{% for host in vm_consumption_report_result.direct_only_hosts %}
+host,{{ host.hostname }},,{{ host.uuid }},{{ host.management_type }},,,,{{ host.hostname }},
+{% endfor %}