diff --git a/common/base_settings.tf b/common/base_settings.tf
new file mode 100644
index 0000000..4e852ac
--- /dev/null
+++ b/common/base_settings.tf
@@ -0,0 +1,6 @@
+locals {
+  account_id       = data.aws_caller_identity.current.account_id
+  current_user_arn = data.aws_caller_identity.current.arn
+  partition        = data.aws_arn.current.partition
+  region           = data.aws_region.current.name
+}
diff --git a/common/base_tags.tf b/common/base_tags.tf
new file mode 100644
index 0000000..602b87a
--- /dev/null
+++ b/common/base_tags.tf
@@ -0,0 +1,6 @@
+locals {
+  base_tags = {
+    "boc:tf_module_version" = local._module_version
+    "boc:created_by"        = "terraform"
+  }
+}
diff --git a/common/resources.tf b/common/resources.tf
index 50378e5..d1410ec 100644
--- a/common/resources.tf
+++ b/common/resources.tf
@@ -1,10 +1,3 @@
-locals {
-  account_id       = data.aws_caller_identity.current.account_id
-  current_user_arn = data.aws_caller_identity.current.arn
-  partition        = data.aws_arn.current.partition
-  region           = data.aws_region.current.name
-}
-
 locals {
   base_name              = var.bucket_name
   name                   = replace(var.bucket_name, local._prefixes["s3"], "")
@@ -34,10 +27,6 @@ locals {
   #  enforced_tags = {
   #    "boc:safeguard" = "title26"
   #  }
-  base_tags = {
-    "boc:tf_module_version" = local._module_version
-    "boc:created_by"        = "terraform"
-  }
   # strip spaces, convert to lowercase, make distinct, sort. Remove those not in the _defaults
   add_safeguard_tags      = local.enable_title26 ? ["title26"] : []
   _default_safeguard_tags = { for d in local._defaults["data_safeguards"] : d => d }
diff --git a/kms_key/base_settings.tf b/kms_key/base_settings.tf
new file mode 120000
index 0000000..396784e
--- /dev/null
+++ b/kms_key/base_settings.tf
@@ -0,0 +1 @@
+../common/base_settings.tf
\ No newline at end of file
diff --git a/kms_key/base_tags.tf b/kms_key/base_tags.tf
new file mode 120000
index 0000000..91c15aa
--- /dev/null
+++ b/kms_key/base_tags.tf
@@ -0,0 +1 @@
+../common/base_tags.tf
\ No newline at end of file
diff --git a/standard/base_settings.tf b/standard/base_settings.tf
new file mode 120000
index 0000000..396784e
--- /dev/null
+++ b/standard/base_settings.tf
@@ -0,0 +1 @@
+../common/base_settings.tf
\ No newline at end of file
diff --git a/standard/base_tags.tf b/standard/base_tags.tf
new file mode 120000
index 0000000..91c15aa
--- /dev/null
+++ b/standard/base_tags.tf
@@ -0,0 +1 @@
+../common/base_tags.tf
\ No newline at end of file
diff --git a/title26/base_settings.tf b/title26/base_settings.tf
new file mode 120000
index 0000000..396784e
--- /dev/null
+++ b/title26/base_settings.tf
@@ -0,0 +1 @@
+../common/base_settings.tf
\ No newline at end of file
diff --git a/title26/base_tags.tf b/title26/base_tags.tf
new file mode 120000
index 0000000..91c15aa
--- /dev/null
+++ b/title26/base_tags.tf
@@ -0,0 +1 @@
+../common/base_tags.tf
\ No newline at end of file