Hi @tonyacollins-sm
This question seems similar to your other post. So my reply there partially answers your question.
At a minimum I would expect to see an organisation with a CMDB with decent health, populated using some form of automation (Discovery), and a proposal to implement one or more ITSM processes (or already implemented). I would also expect to see some form of inventory of applications - ideally Business Applications, but if not at the very least some Application CIs [cmdb_ci_appl]. The requirement for Service offerings is usually driven by service management in order to understand and provide information around service delivery and performance. If you do consider creating Service Offerings, I would recommend also starting to build out Business and Technology portfolios in Service Portfolio Management, including taxonomy layers. Consult the TBM standard for an example of how to build out portfolios.
I hope this helps!
Mat
