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In Eastman Kodak v. Image Technical Services, Kodak was charged with tying the sale of service of their copiers and other equipment to the sale of parts. The Supreme Court ruled:
Budgeted Costs
Anticipated expenses for a specific period of time, used for planning and control purposes.
Cost Centers
Parts of an organization where costs can be traced, but direct revenues are not generated, used for budgeting and cost management purposes.
Performance Report
A document or record that outlines the performance of a specific activity or function within a set period, usually compared against set goals or standards.
Controllable Costs
Costs that can be influenced or controlled by a specific manager or department within an organization.
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