Examlex
This information is placed after some codes in the CPT manual and contains helpful information.
Residual Income
Income that remains after all operating expenses, including cost of capital, are subtracted from revenue, often used in performance measurement.
Investment Center
A business segment whose manager has control over cost, revenue, and investments in operating assets.
Cost Center
A department or segment of a business to which costs can be allocated but does not directly generate revenue.
Profit Center
A segment or department within an organization that is directly responsible for generating profit, measured by its performance.
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