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An investment center is a classification used for business units within an enterprise. The essential element of an investment center is that it is treated as a unit which is measured against its use of capital, as opposed to a cost or profit center, which are measured against raw costs or profits. [1]
Profit center management is equivalent to running an independent business because a profit center business unit or department is treated as a distinct entity enabling revenues and expenses to be determined and its profitability to be measured. Business organizations may be organized in terms of profit centers where the profit center's revenues ...
A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results. [1] In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers. [2] Typical examples of responsibility centers are the profit center, [3] cost center and the ...
Realized capital gains are another form of investment income. If an investor sells a stock with a gain and realizes that gain, then it legally counts as investment income and becomes taxable.
A revenue center is one of the five divisions of a responsibility center – cost center, revenue center, profit center, contribution center and investment center. [2] Cost centers, like revenue centers, only monitor costs, thereby making them a counterpart to the revenue center. [3]
A cost centre is a department within a business to which costs can be allocated. The term includes departments which do not produce directly but they incur costs to the business, [1] when the manager and employees of the cost centre are not accountable for the profitability and investment decisions of the business but they are responsible for some of its costs.
The trustee of a small company that went bust after appearing on CNBC's "The Profit" has joined other companies in suing NBC and a company partly owned by show presenter Marcus Lemonis.
A 2010 lawsuit from the Southern Poverty Law Center referred to youth who described Thompson Academy as a “frightening and violent place” where juveniles were denied medical care when abused. “Children are choked and slammed head first into concrete walls, their arms and fingers are bent back and twisted to inflict pain for infractions as ...